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IIA IIA-ACCA Exam With Confidence Using Practice Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Certification:
CIA Challenge Exam
Vendor:
IIA
Questions:
604
Last Updated:
Dec 19, 2025
Exam Status:
Stable
IIA IIA-ACCA

IIA-ACCA: CIA Challenge Exam Exam 2025 Study Guide Pdf and Test Engine

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ACCA CIA Challenge Exam Questions and Answers

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Question 1

The main reason to establish internal controls in an organization is to:

Options:

A.

Encourage compliance with policies and procedures.

B.

Safeguard the resources of the organization.

C.

Ensure the accuracy, reliability, and timeliness of information.

D.

Provide reasonable assurance on the achievement of objectives.

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Question 2

Internal auditors must exercise due professional care by considering which of the following?

1. Cost of assurance in relation to potential benefits.

2. Adequacy and effectiveness of governance, risk management, and control processes.

3. Management's competency level in the area being evaluated.

4. Probability of significant errors, fraud, or noncompliance.

Options:

A.

1 and 2 only

B.

1, 2, and 3 only

C.

1, 2, and 4 only

D.

2, 3, and 4 only

Question 3

Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?

Options:

A.

Their understanding of auditing standards.

B.

Previous experience working with the internal audit activity.

C.

Their reporting line within the organization.

D.

The nature of their regular duties and responsibilities.

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