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IIA IIA-ACCA Exam Syllabus Topics:

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

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IIA ACCA CIA Challenge Exam Sample Questions (Q254-Q259):

NEW QUESTION # 254
Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

A. Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.
B. The internal audit activity should have appropriate knowledge and competence to conduct an asses .......framework.
C. The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.
D. If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.

Answer: B

NEW QUESTION # 255
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

A. Senior management.
B. Internal audit activity.
C. All employees.
D. Board of directors.

Answer: D

NEW QUESTION # 256
Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?

A. The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.
B. The board has overall responsibility for the internal control processes associated with the CSR program.
C. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.
D. Every employee has a responsibility for ensuring the success of the organization's CSR objectives.

Answer: D

NEW QUESTION # 257
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative. Which course of action should the auditor take?

A. Immediately withdraw from the audit engagement.
B. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
C. Disclose in the engagement final communication that the relative is a customer.
D. Proceed with the audit engagement, but do not include the relative's information.

Answer: B

NEW QUESTION # 258
Which of the following is an example of a detective control?

A. Confirmation with suppliers and vendors.
B. Auto-correct software functionality.
C. Automatic shut-off valve.
D. Safety instructions.

Answer: A

NEW QUESTION # 259
......

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