Expert Answers to IIA Exam IIA-ACCA Questions

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CIA Challenge Exam ACCA CIA Challenge Exam

ACCA CIA Challenge Exam

Last Update Feb 18, 2026
Total Questions : 604

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Questions 2

Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

Options:

The financial interest the service provider may have in the organization.

The relationship the service provider may have had with the organization or the activities being reviewed.

Compensation or other incentives that may be applicable to the service provider.

The service provider's experience in the type of work being considered.

Discussion 0

Questions 3

Which of the following are typical audit considerations for a review of authentication?

1. Authentication policies and evaluation of controls transactions.

2. Management of passwords, independent reconciliation, and audit trail.

3. Control self-assessment tools used by management.

4. Independent verification of data integrity and accuracy.

Options:

1, 2, and 3

1, 2, and 4

1, 3, and 4

2, 3, and 4

Discussion 0

Questions 4

Which of the following statements about matrix organizations is false?

Options:

In a matrix organization, conflict between functional and product managers may arise.

In a matrix organization, staff under dual command is more likely to suffer stress at work.

Matrix organizations offer the advantage of greater flexibility.

Matrix organizations minimize costs and simplify communication.

Discussion 0

Questions 5

Which of the following statements best describes the frameworks set forth by the International Standards Organization?

Options:

Globally accepted standards for industries and processes.

Bridging the gaps among control requirements, technical issues, and business risks.

Practical guidance and benchmarks for all organizations that use information systems.

Frameworks and guidance on enterprise risk management, internal control, and fraud deterrence.

Discussion 0

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