IIA-ACCA Valid Exam Forum, IIA-ACCA Latest Exam Materials

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IIA IIA-ACCA Exam Syllabus Topics:

Section	Objectives
Topic 1: Internal Audit Foundations and Practices	- Internal Audit Engagements 1. Conducting Engagements 2. Reporting and Follow-up - Internal Audit Basics 1. Role of Internal Auditors and Professional Standards 2. Definition and Scope of Internal Audit
Topic 2: Governance, Risk, and Control	- Control Frameworks 1. Internal Control Design and Evaluation 2. Control Assessment Techniques - Governance & Risk Management 1. Organizational Governance Models 2. Enterprise Risk Management (ERM)
Topic 3: Business and IT Audit Integration	- Information Systems and Technology 1. Audit Procedures for IT Environments 2. IT Governance and Risk Considerations
Topic 4: Practice Standards and Quality Assurance	- IIA Standards and Professional Practice 1. Quality Assurance and Improvement Programs 2. International Professional Practices Framework (IPPF) - Confidentiality and Ethics 1. Confidentiality Principles in Engagements 2. Ethical Responsibilities of Internal Auditors

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IIA ACCA CIA Challenge Exam Sample Questions (Q549-Q554):

NEW QUESTION # 549
Which of the following statements is true regarding cost-volume-profit analysis?

A. Following breakeven, net operating income will increase by the excess of fixed costs less the variable costs per units sold
B. Contribution margin is the amount remaining from sales revenue after fixed expenses have been deducted.
C. Breakeven occurs when the contribution margin covers fixed costs
D. Breakeven point is the amount of units sold to cover variable costs.

Answer: C

NEW QUESTION # 550
The activity that involves a trial run of a product in a typical segment of the market before proceeding to a national launch is referred to as:

A. Test marketing
B. Positioning
C. Segmentation
D. Experimentation

Answer: A

NEW QUESTION # 551
In mergers and acquisitions, which of the following is an example of a horizontal combination?

A. A petroleum processing company acquires an agro-processing firm.
B. A baker taking over a competitor.
C. Dairy manufacturing company taking over a large dairy farm.
D. A movie producer acquires movie theaters.

Answer: B

NEW QUESTION # 552
The chief audit executive of a medium-sized financial institution is evaluating the staffing model of the internal audit activity (IAA). According to IIA guidance, which of the following are the most appropriate strategies to maximize the value of the current IAA resources?
* The annual audit plan should include audits that are consistent with the skills of the IAA.
* Audits of high-risk areas of the organization should be conducted by internal audit staff.
* External resources may be hired to provide subject-matter expertise but should be supervised.
* Auditors should develop their skills by being assigned to complex audits for learning opportunities.

A. 1 and 2 only
B. 3 and 4 only
C. 2 and 3 only
D. 1 and 4 only

Answer: B

NEW QUESTION # 553
Which of the following is a common type of payroll fraud?

A. Fictitious employees.
B. Unearned bonuses or commissions.
C. Skimming.
D. Unauthorized overtime.

Answer: A

NEW QUESTION # 554
......

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