Practice IIA-ACCA Exam Online

Question 1

Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?

A : Internally encrypted passwords

B : System access privileges.

C : Logon passwords

D : Protocol controls.

Answer: B

Question 2

Which of the following corporate social responsibility strategies is likely to be most effective in minimizing confrontations with influential activists and lobbyists?

A : Continually evaluate the needs and opinions of all stakeholder groups.

B : Ensure strict compliance with applicable laws and regulations to avoid incidents.

C : Maintain a comprehensive publicity campaign that highlights the organization's efforts.

D : Increase goodwill through philanthropic activities among stakeholder communities.

Answer: A

Question 3

The first stage in the development of a crisis management program is to:

A : Formulate contingency plans.

B : Conduct a risk analysis.

C : Create a crisis management team.

D : Practice the response to a crisis.

Answer: B

Question 4

Which of the following is an example of a phishing attack?

A : An employee receives an email that appears to be from the organization's bank, though it is not. The employee replies to the email and sends the requested confidential information.

B : An organization's website has been hacked. The hacker added political content that is not consistent with the organization's views.

C : An organization's systems have been compromised by malicious software. The software locks the organization's operating system until d ransom is paid.

D : An organization's communication systems have been intercepted. A communication session is controlled by an unauthorized third party.

Answer: A

Question 5

A capital investment project will have a higher net present value, everything else being equal, if it has:

A : A higher initial investment level.

B : A higher discount rate.

C : Cash inflows that are larger in the later years of the life of the project.

D : Cash inflows that are larger in the earlier years of the life of the project.

Answer: D

Name:	ACCA CIA Challenge
Exam Code:	IIA-ACCA
Certification:	Certified Internal Auditor
Vendor:	IIA
Total Questions:	610
Last Updated:	Apr 24, 2024

IIA IIA-ACCA