Practice IIA-ACCA Exam Online

Question 1

Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?

A : internal audit activity has to ensure team members' objectivity is not impaired.

B : ditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.

C : scope and objective of the engagement is agreed upon based on the engagement client's needs.

D : internal audit activity must ensure management actions have been implemented effectively or risk accepted.

Answer: B

Question 2

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

A : eir understanding of auditing standards.

B : evious experience working with the internal audit activity.

C : eir reporting line within the organization.

D : nature of their regular duties and responsibilities.

Answer: A

Question 3

Which of the following is not a barrier to effective communication?

A : ltering.

B : mmunication overload.

C : milar frames of reference.

D : ck of source credibility.

Answer: C

Question 4

A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives. Which of the following resources should the CAE consult?

A : corporate risk register.

B : strategic plan.

C : ternal and external audit reports.

D : board's meeting records.

Answer: B

Question 5

A code of business conduct should include which of the following to increase its deterrent effect?

1. Appropriate descriptions of penalties for misconduct.

2. A notification that code of conduct violations may lead to criminal prosecution.

3. A description of violations that injure the interests of the employer.

4. A list of employees covered by the code of conduct.

A : 1 and 2

B : 1 and 3

C : 2 and 4

D : 3 and 4

Answer: A

Name:	ACCA CIA Challenge
Exam Code:	IIA-ACCA
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	610
Last Updated:	Nov 05, 2025

IIA IIA-ACCA Answers