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IIA IIA-ACCA Exam Syllabus Topics:

SectionObjectives
Business and IT Audit Integration- Information Systems and Technology
  • 1. IT Governance and Risk Considerations
  • 2. Audit Procedures for IT Environments
Governance, Risk, and Control- Governance & Risk Management
  • 1. Organizational Governance Models
  • 2. Enterprise Risk Management (ERM)
- Control Frameworks
  • 1. Control Assessment Techniques
  • 2. Internal Control Design and Evaluation
Internal Audit Foundations and Practices- Internal Audit Engagements
  • 1. Reporting and Follow-up
  • 2. Conducting Engagements
- Internal Audit Basics
  • 1. Role of Internal Auditors and Professional Standards
  • 2. Definition and Scope of Internal Audit
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 (Q299-Q304):

NEW QUESTION # 299
Which of the following statements about mentoring is true?
1. Mentoring can be used effectively for increasing employee retention
2. Mentoring can be used effectively in reducing employees frustration.
3. Mentoring can be used effectively for increasing organization communication.
4. Mentoring can be used effectively as a short term activity consisting of instruction and training

Answer: C


NEW QUESTION # 300
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?

Answer: D


NEW QUESTION # 301
Which of the following price adjustment strategies encourages prompt payment?

Answer: C


NEW QUESTION # 302
According to the Standards, which of the following is leastimportant in determining the adequacy of an annual audit plan?

Answer: C


NEW QUESTION # 303
According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

Answer: D


NEW QUESTION # 304
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