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The Institute of Internal Auditors (IIA) offers a unique certification program known as the ACCA CIA Challenge. This program is designed for individuals who have already passed the Association of Chartered Certified Accountants (ACCA) exams and wish to obtain the Certified Internal Auditor (CIA) designation. The ACCA CIA Challenge provides a streamlined approach to earning the CIA certification, taking into account the knowledge and skills already acquired through the ACCA program.
IIA-ACCA Exam is a computer-based test that consists of 100 multiple-choice questions. IIA-ACCA Exam is divided into two parts, and candidates are required to pass both parts to earn the certification. The first part covers the fundamental principles of accounting and finance, while the second part focuses on the application of these principles in the internal audit environment. IIA-ACCA exam is timed, and candidates have three hours to complete each part.
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IIA IIA-ACCA (ACCA CIA Challenge) Certification Exam is a globally recognized certification exam that focuses on the skills and knowledge required to become a successful internal auditor. IIA-ACCA Exam is designed for experienced audit professionals who wish to enhance their career prospects and demonstrate their expertise in internal audit.
NEW QUESTION # 69
An internal auditor was asked to review an equal equity partnership In one sampled transaction Partner A transferred equipment into the partnership with a self-declared value of $10,000 and Partner B contributed equipment with a self-declared value of $15 000 The capital accounts of each partner were subsequently credited with S12,500. Which of the following statements is true regarding this transaction?
Answer: D
NEW QUESTION # 70
Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?
Answer: A
NEW QUESTION # 71
A manufacturing line supervisor joins the internal audit activity for a two-year rotational job assignment and is assigned to an accounts receivable audit. With regard to this assignment, which of the following should be the primary concern of the audit manager?
Answer: C
NEW QUESTION # 72
According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1. Every employee generally has a responsibility for ensuring the success of CSR objectives.
2. The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3. Public reporting on the CSR governance process is expected.
4. Organizations generally have flexibility regarding what is included in a CSR program.
Answer: A
NEW QUESTION # 73
Which of the following price adjustment strategies encourages prompt payment?
Answer: B
NEW QUESTION # 74
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