Iia certleader iia-acca Reviews Questions by Lucian q423 vce pdf

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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	lucian

Question 32

According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

Options:

To enable Triple Bottom Line reporting capability.

To facilitate the conduct of risk assessment.

To achieve and maintain sustainable development.

To fulfill regulatory and compliance requirements.

Discussion

Question 33

According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?

1. The standards to be used by the internal audit activity.

2. The internal audit activity's code of ethics.

3. The CAE's reporting line.

4. The internal audit activity's responsibilities.

Options:

4 only.

1 and 2 only.

3 and 4.

1,2, and 3.

Discussion

Question 34

Which of the following is a detective control strategy against fraud?

Options:

Requiring employees to attend ethics training.

Performing background checks on employees.

Implementing a control self-assessment.

Performing a surprise audit.

Discussion

Question 35

With regard To IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

Options:

Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.

Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.

Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks.

Discussion

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