IIA-ACCA practice materials Questions Answers

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IIA-ACCA
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ACCA CIA Challenge Exam
Last Update:
Jun 01,2026

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IIA-ACCA Questions for Certified Internal Auditor Certification Exam 2026

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Page: 1 / 121
Total Questions: 604

Questions & Answers PDF

• Question 1

  

  According to IIA guidance, which of the following scenarios demonstrates an internal auditor exercising due professional care?When auditing investments, the auditor identified instruments with which he was unfamiliar. He decided not to select that type of investment in his sample, as he did not have the knowledge needed to

  • perform a proper assessment.
  • An auditor was reviewing inventory counts conducted by the warehouse staff. One truck containing an immaterial amount of inventory was off-site and wasn't verified by the auditor.
  • An auditor visited a plant that produces a significant portion of the organization's inventory. The day he arrived, the plant manager was out sick, so the auditor issued the report without interviewing the manager.
  • An auditor in charge needed to have testing completed by the end of the month, but was behind schedule. He identified a junior auditor to conduct the work for him on a complex area of the organization.

  Reveal Answer Answer: 1 Next Question

• Question 2

  

  A chief audit executive (CAE) is reviewing the internal audit activity's performance and is concerned that the average number of revisions to findings is steadily rising, making it increasingly difficult to trace the finding to the supporting evidence and workpapers. According to MA guidance, which of the following elements of the internal audit activity's quality assurance and improvement program would provide the CAE with the most helpful insight into the cause of this problem?

  • The overall effectiveness of the internal audit activity's periodic self assessments.
  • The type of audit productivity and performance statistics reported.
  • The adequacy of the day-to-day supervision and review process.
  • The scope and frequency of external assessments.

  Reveal Answer Answer: 3 Next Question

• Question 3

  

  Which segregation of duties would best reduce the risk of payroll fraud?

  • Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
  • Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
  • Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
  • Human resources personnel add employees and enter employee bank information. Payroll personnel process hours, and paychecks are automatically deposited in the employee's bank account.

  Reveal Answer Answer: 1 Next Question

• Question 4

  

  Which of the following is an example of a smart device security control intended to prevent unauthorized users from gaining access to a device's data or applications?

  • Anti-malware software.
  • Authentication.
  • Spyware.
  • Rooting.

  Reveal Answer Answer: 2 Next Question

• Question 5

  

  An auditor identifies three errors in the sample of 25 entries selected for review (a 12 percent error rate). Based on this result, the auditor assumes that approximately 59 of the total population of 492 entries are incorrect. To reach this assumption, the auditor has used a technique known as which of the following?

  • Variability tolerance.
  • Ratio estimation.
  • Stratification.
  • Acceptance sampling.

  Reveal Answer Answer: 2 Next Question

• Question 6

  

  Which of the following types of fraud includes embezzlement?

  • Fraudulent statements.
  • Bribery.
  • Misappropriation of assets.
  • Corruption.

  Reveal Answer Answer: 3 Next Question

• Question 7

  

  Which of the following statements regarding database management systems is not correct?

  • Database management systems handle data manipulation inside the tables, rather than it being done by the operating system itself in files.
  • The database management system acts as a layer between the application software and the operating system.
  • Applications pass on the instructions for data manipulation which are then executed by the database management system.
  • The data within the database management system can only be manipulated directly by the database management system administrator.

  Reveal Answer Answer: 4 Next Question

• Question 8

  

  Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

  • The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.
  • The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.
  • The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.
  • 50 percent of total organizational cost has been allocated on a volume basis.

  Reveal Answer Answer: 4 Next Question

• Question 9

  

  What must be monitored in order to manage risk of consumer product inventory obsolescence?1. Inventory balances.2. Market share forecasts.3. Sales returns.4. Sales trends.

  • 1 only
  • 4 only
  • 1 and 4 only
  • 1, 2, and 3 only

  Reveal Answer Answer: 3 Next Question

• Question 10

  

  A headquarters-based internal auditor has been sent to a major overseas subsidiary to conduct various engagements. Initially, the internal auditor spends time to become familiar with local customs and organization's practices while embarking on the first engagement. Which of the following competencies does the internal auditor exercise?

  • Communication.
  • Persuasion and collaboration.
  • Business acumen.
  • Governance, risk, and control.

  Reveal Answer Answer: 1 Next Question

Page: 1 / 121
Total Questions: 604

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