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 Jan 19, 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.

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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