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IIA IIA-ACCA Exam Syllabus Topics:

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

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IIA ACCA CIA Challenge Exam Sample Questions (Q423-Q428):

NEW QUESTION # 423
Which of the following is not a common feature of cumulative preferred stock?

A. Priority over common stock with regard to dilution of shares.
B. Priority over common stock with regard to assets.
C. Priority over common stock with regard to earnings.
D. Priority over common stock with regard to dividend payment.

Answer: A

NEW QUESTION # 424
Which of the following best describes the four components of a balanced scorecard?

A. Customers, innovation, growth, and internal processes.
B. Business objectives, critical success factors, innovation, and growth.
C. Customers, support, critical success factors, and learning.
D. Financial measures, learning and growth, customers, and internal processes.

Answer: D

NEW QUESTION # 425
Faced with a complex, highly technical construction audit engagement, the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1. Professional certification, license, or other recognition of the engineer's competence in the relevant discipline.
2. Experience of the engineer in the type of work being considered.
3. Compensation or other incentives that the engineer may receive.
4. The extent of other ongoing services that the engineer may be performing for the organization.

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

Answer: B

NEW QUESTION # 426
Listening effectiveness is best increased by:

A. Tuning out messages that do not seem to fit the meeting purpose.
B. Waiting to review key concepts until the speaker has finished talking.
C. Resisting both internal and external distractions.
D. Factoring in biases in order to evaluate the information being given.

Answer: C

NEW QUESTION # 427
Which of the following statements accurately describes the responsibility of the internal audit activity (IAA) regarding IT governance?
1. The IAA does not have any responsibility because IT governance is the responsibility of the board and senior management of the organization.
2. The IAA must assess whether the IT governance of the organization supports the organization's strategies and objectives.
3. The IAA may assess whether the IT governance of the organization supports the organization's strategies and objectives.
4. The IAA may accept requests from management to perform advisory services regarding how the IT governance of the organization supports the organization's strategies and objectives.

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

Answer: B

NEW QUESTION # 428
......

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