IIA-ACCA Test Dumps.zip & IIA-ACCA Pass4sure Exam Prep

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IIA IIA-ACCA Exam Syllabus Topics:

Section	Objectives
Topic 1: Governance, Risk, and Control	- Governance & Risk Management 1. Enterprise Risk Management (ERM) 2. Organizational Governance Models - Control Frameworks 1. Control Assessment Techniques 2. Internal Control Design and Evaluation
Topic 2: 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
Topic 3: Business and IT Audit Integration	- Information Systems and Technology 1. Audit Procedures for IT Environments 2. IT Governance and Risk Considerations
Topic 4: 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. Reporting and Follow-up 2. Conducting Engagements

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IIA ACCA CIA Challenge Exam Sample Questions (Q293-Q298):

NEW QUESTION # 293
An organization has recorded the following profit and expenses:
Profit before interest and tax
$200,000
Sales
$2,300,000
Purchases of materials
$700,000
Interest expenses
$30,000
If the value-added tax (VAT) rate is 20 percent and the corporate tax rate is 30 percent, which of the following is the amount of VAT that the organization has to pay?

A. $60,000
B. $51,000
C. $34,000
D. $320,000

Answer: D

NEW QUESTION # 294
Which of the following IT controls includes protection for mainframe computers and workstations?

A. Physical and environmental controls.
B. Change management controls
C. System software controls
D. Organization and management controls

Answer: C

NEW QUESTION # 295
A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

A. Documented procedures for remote job entry and for local data file retention.
B. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
C. Established procedures to prevent and detect unauthorized changes to data files.
D. Adequate segregation of duties between data processing controls and file security controls.

Answer: A

NEW QUESTION # 296
Which of the following best describes a market signal?

A. The competitor announces a new warranty program.
B. Strategic analysis by the organization indicates feasibility of expanding to new market niches.
C. The bargaining power of buyers is forcing a drop in market prices.
D. There is pressure from the competitor's substitute products.

Answer: A

NEW QUESTION # 297
An internationally recognized brand name is an entrance barrier to new competitors because new competitors would:

A. Face increased marketing costs.
B. Face higher learning costs, which would increase fixed costs.
C. Have to initiate a price war in order to enter the industry.
D. Face increased production costs.

Answer: A

NEW QUESTION # 298
......

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