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IIA IIA-ACCA Exam With Confidence Using Practice Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Certification:
Vendor:
Questions:
604
Last Updated:
Jan 5, 2026
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

Question 1

According to MA guidance on IT. which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?

Options:

A.

Formulas and static data are locked or protected.

B.

The spreadsheet is stored on a network server that is backed up daily.

C.

The purpose and use of the spreadsheet are documented.

D.

Check-in and check-out software is used to control versions.

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Question 2

Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?

Options:

A.

Delegate final approval of the risk-based internal audit plan to the chief audit executive (CAE).

B.

Approve the annual budget and resource plan for the internal audit activity.

C.

Assist the CAE with hiring objective and competent internal audit staff.

D.

Encourage the CAE to communicate and coordinate with the external auditor.

Question 3

Which of the following is a justifiable reason for omitting advance client notice when planning an audit engagement?

Options:

A.

Advance notice may result in management making corrections to reduce the number of potential deficiencies.

B.

Previous management action plans addressing prior internal audit recommendations remain incomplete.

C.

The engagement includes audit assurance procedures such as sensitive or restricted asset verifications.

D.

The audit engagement has already been communicated and approved through the annual audit plan.