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IIA IIA-ACCA Exam Syllabus Topics:

Section	Objectives
Topic 1: Essentials of Internal Auditing	- Internal audit fundamentals 1. Independence and objectivity principles 2. Ethics and professional standards 3. Definition and purpose of internal auditing - Governance and risk concepts 1. Corporate governance structures 2. Risk management fundamentals
Topic 2: Practice of Internal Auditing	- Engagement planning and execution 1. Sampling and testing techniques 2. Audit planning and risk assessment 3. Fieldwork and evidence collection - Reporting and communication 1. Communication of results and recommendations 2. Audit report structure and content
Topic 3: Business Knowledge for Internal Auditing	- Business processes and information systems 1. Financial accounting and reporting basics 2. IT and information security fundamentals - Business environment 1. Organizational structure and operations 2. Strategic management concepts

Section

Objectives

Topic 1: Essentials of Internal Auditing

- Internal audit fundamentals

1. Independence and objectivity principles
2. Ethics and professional standards
3. Definition and purpose of internal auditing

- Governance and risk concepts

1. Corporate governance structures
2. Risk management fundamentals

Topic 2: Practice of Internal Auditing

- Engagement planning and execution

1. Sampling and testing techniques
2. Audit planning and risk assessment
3. Fieldwork and evidence collection

- Reporting and communication

1. Communication of results and recommendations
2. Audit report structure and content

Topic 3: Business Knowledge for Internal Auditing

- Business processes and information systems

1. Financial accounting and reporting basics
2. IT and information security fundamentals

- Business environment

1. Organizational structure and operations
2. Strategic management concepts

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Exam IIA-ACCA Demo & IIA-ACCA Dump Check

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IIA ACCA CIA Challenge Exam Sample Questions (Q297-Q302):

NEW QUESTION # 297
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
1. Average client customer satisfaction score for a given year.
2. Client survey comments on how to improve the IAA.
3. Auditor interviews once an audit has been completed.
4. Percentage of audits completed within 90 days.

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

Answer: D

NEW QUESTION # 298
A chief audit executive (CAE) was asked to participate in the selection of an external auditor. Which of the following would not be a typical responsibility for the CAE?

A. Recommend criteria to be used in the selection process.
B. Develop appropriate performance metrics.
C. Evaluate the proposed external auditor fee.
D. Monitor the work of the external auditors.

Answer: B

NEW QUESTION # 299
Which of the following local area network physical layouts is subject to the greatest risk of failure if one device fails?

A. Mesh network.
B. Bus network.
C. Star network.
D. Token ring network.

Answer: D

NEW QUESTION # 300
The management at a national consumer goods organization implements a fair work and pay practice as well as a policy to treat employees equitably and consistently. Which common characteristics of fraud will the practice and policy most likely reduce?

A. Opportunity.
B. Pressure or incentive.
C. Rationalization.
D. Commitment.

Answer: B

NEW QUESTION # 301
Which of the following strategies would most likely prevent an organization from adjusting to evolving industry market conditions?

A. Substituting its own production technology with advanced techniques used by its competitors.
B. Using the same branding to sell its products through new sales channels to target new markets.
C. Specializing in proven manufacturing techniques that have made the organization profitable in the past.
D. Forgoing profits over a period of time to gain market share from its competitors.

Answer: C

NEW QUESTION # 302
......

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