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IIA IIA-ACCA Exam Syllabus Topics:

SectionObjectives
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. Ethical Responsibilities of Internal Auditors
  • 2. Confidentiality Principles in Engagements
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
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. 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

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IIA ACCA CIA Challenge Exam Sample Questions (Q67-Q72):

NEW QUESTION # 67
Which of the following is a common type of payroll fraud?

Answer: D


NEW QUESTION # 68
When management uses the absorption costing approach, fixed manufacturing overhead costs are classified as which of the following types of costs?

Answer: A


NEW QUESTION # 69
Due to price risk from the foreign currency purchase of aviation fuel, an airliner has purchased forward contracts to hedge against fluctuations in the exchange rate. When recalculating the exchange losses from individual purchases of jet fuel, which of the following details does the internal auditor need to validate?
1. The hedge documentation designating the hedge.
2. The spot exchange rate on the transaction date.
3. The terms of the forward contract.
4. The amount of fuel purchased.

Answer: C


NEW QUESTION # 70
According to IIA guidance, which of the following steps are most important for an internal auditor to perform when evaluating an organization's social and environmental impact on the local community?
* Determine whether previous incidents have been reported, managed, and resolved.
* Determine whether a business contingency plan exists.
* Determine the extent of transparency in reporting.
* Determine whether a cost/benefit analysis was performed for all related projects.

Answer: A


NEW QUESTION # 71
According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.

Answer: B


NEW QUESTION # 72
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