IIA IIA-ACCA Latest Exam Dumps, IIA-ACCA Top Questions

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IIA IIA-ACCA Exam Syllabus Topics:

Section	Weight	Objectives
Essentials of Internal Auditing	30%	- Governance, Risk Management, and Control 1. Internal Control Principles 2. Governance Concepts 3. Risk Management Framework - Foundations of Internal Auditing 1. Assurance vs Consulting Services 2. Definition, Mission, and Core Principles of Internal Auditing 3. IIA Code of Ethics 4. Internal Audit Charter and Purpose - Fraud Risks 1. Types and Indicators of Fraud 2. Forensic Auditing Basics 3. Detection and Prevention - Independence and Objectivity 1. Objectivity and Impairments 2. Organizational Independence - Proficiency and Due Professional Care 1. Required Knowledge and Skills 2. Application of Due Care
Business Knowledge for Internal Auditing	30%	- Data Analytics 1. Application in Internal Auditing 2. Analytics Concepts and Process - Financial and Business Knowledge 1. Financial Accounting and Analysis 2. Business Processes and Management - Information Security and Technology 1. System Development and Software 2. Security Controls and Risk 3. IT Infrastructure and Frameworks
Practice of Internal Auditing	40%	- Information Gathering 1. Audit Evidence Collection 2. Sampling and Analytical Techniques - Communication and Reporting 1. Reporting Standards and Structure 2. Exit Conference and Follow-up - Analysis and Evaluation 1. Evidence Assessment and Documentation 2. Audit Tools and Data Analysis - Monitoring Progress 1. Assessing Residual Risk 2. Follow-up on Corrective Actions - Engagement Planning 1. Objectives, Scope, and Risk Assessment 2. Work Program and Resource Allocation

Section

Weight

Objectives

Essentials of Internal Auditing

30%

- Governance, Risk Management, and Control

1. Internal Control Principles
2. Governance Concepts
3. Risk Management Framework

- Foundations of Internal Auditing

1. Assurance vs Consulting Services
2. Definition, Mission, and Core Principles of Internal Auditing
3. IIA Code of Ethics
4. Internal Audit Charter and Purpose

- Fraud Risks

1. Types and Indicators of Fraud
2. Forensic Auditing Basics
3. Detection and Prevention

- Independence and Objectivity

1. Objectivity and Impairments
2. Organizational Independence

- Proficiency and Due Professional Care

1. Required Knowledge and Skills
2. Application of Due Care

Business Knowledge for Internal Auditing

30%

- Data Analytics

1. Application in Internal Auditing
2. Analytics Concepts and Process

- Financial and Business Knowledge

1. Financial Accounting and Analysis
2. Business Processes and Management

- Information Security and Technology

1. System Development and Software
2. Security Controls and Risk
3. IT Infrastructure and Frameworks

Practice of Internal Auditing

40%

- Information Gathering

1. Audit Evidence Collection
2. Sampling and Analytical Techniques

- Communication and Reporting

1. Reporting Standards and Structure
2. Exit Conference and Follow-up

- Analysis and Evaluation

1. Evidence Assessment and Documentation
2. Audit Tools and Data Analysis

- Monitoring Progress

1. Assessing Residual Risk
2. Follow-up on Corrective Actions

- Engagement Planning

1. Objectives, Scope, and Risk Assessment
2. Work Program and Resource Allocation

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IIA-ACCA Top Questions | IIA-ACCA Study Dumps

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IIA ACCA CIA Challenge Exam Sample Questions (Q588-Q593):

NEW QUESTION # 588
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

A. Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
B. The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
C. Security cameras that monitor cash handling at the register are not functioning.
D. The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.

Answer: D

NEW QUESTION # 589
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A. The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.
B. The auditor should accept the calculations generated by the function, as any further work or documentation would be inefficient.
C. The auditor should perform a manual recalculation of several results to validate and document the results.
D. The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

Answer: C

NEW QUESTION # 590
According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

A. Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
B. Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
C. Accepting a consulting request in the IT department without possessing the requisite experience.
D. Providing personal tax preparation services for a fee for several employees during the lunch hour.

Answer: B

NEW QUESTION # 591
Which of the following characteristics is most important specifically for a global manager to possess in order to be successful?

A. Cultural intelligence
B. Knowledge of different languages.
C. Understanding of uncertainty avoidance differences
D. Emotional intelligence

Answer: A

NEW QUESTION # 592
An internal auditor determines that certain information from the engagement results is not appropriate for disclosure to all report recipients because it is privileged. In this situation, which of the following actions would be most appropriate?

A. Distribute the information in a confidential report to the board only
B. Distribute the reports through the use of blind copies.
C. Exclude the results from the report and verbally report the conditions to senior management and the board.
D. Disclose the information in a separate report.

Answer: D

NEW QUESTION # 593
......

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