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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:
May 18, 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

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Question 1

Which of the following would not be considered part of preliminary survey of an engagement area?

Options:

A.

Interviews with individuals affected by the entity.

B.

Functional walk through test.

C.

Analytical reviews.

D.

Sampling scope.

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Question 2

Which of the following is not a direct benefit of control self-assessment (CSA)?

Options:

A.

CSA allows management to have input into the audit plan.

B.

CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.

C.

CSA can improve the control environment.

D.

CSA increases control consciousness.

Question 3

What is the purpose of a secondary control?

Options:

A.

It replaces primary controls that are either ineffective or cannot fully mitigate a risk.

B.

It partially reduces the residual risk level when a key control does not operate effectively.

C.

lt combines with other controls to help reduce significant risk exposures to an acceptable level.

D.

It helps to ensure the completeness and accuracy of automated controls in a system environment.

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