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The International Institute of Auditors (IIA) offers a range of certification programs for professionals working in the field of internal auditing. One of these programs is the IIA-ACCA (ACCA CIA Challenge) Certification Exam. ACCA CIA Challenge Exam certification is designed for individuals who have already achieved the Association of Chartered Certified Accountants (ACCA) qualification and wish to further their knowledge and expertise in the field of internal auditing.

IIA-ACCA certification exam is a computer-based test that consists of 100 multiple-choice questions. Candidates have three hours to complete the exam, which covers topics such as strategic management, risk management, governance, and control. IIA-ACCA Exam is offered in English, Spanish, and Chinese, and candidates can take the exam at any of the IIA's testing centers around the world.

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The Institute of Internal Auditors (IIA) is a global professional organization that provides certification and education programs for internal auditors. One of its most recognized certifications is the Certified Internal Auditor (CIA) designation, which is highly valued by employers and organizations worldwide. To further enhance the knowledge and skills of CIA-certified professionals, the IIA has developed the ACCA CIA Challenge Exam.

IIA ACCA CIA Challenge Exam Sample Questions (Q507-Q512):

NEW QUESTION # 507
Which of the following is the best approach to overcome entry barriers into a new business?

A. Invest in commodity or commodity-like product businesses.
B. Use an established distribution relationship.
C. Enter into a slow-growing market.
D. Offer a standard product that is targeted in the recognized market.

Answer: B

NEW QUESTION # 508
During an assurance engagement, an internal auditor discovered that a sales manager approved numerous sales contracts for values exceeding his authorization limit. The auditor reported the finding to the audit supervisor, noting that the sales manager had additional new contracts under negotiation. According to IIA guidance, which of the following would be the most appropriate next step?

A. The auditor should not reference the new contracts, because they are not yet signed and therefore cannot be included in the final report.
B. The audit supervisor should remind the sales manager of his authority limit for the contracts under negotiation.
C. The audit supervisor should include the new contracts in the finding for the final audit report.
D. The audit supervisor should communicate the finding to the supervisor of the sales manager through an interim report.

Answer: D

NEW QUESTION # 509
According to IIA guidance on IT. which of the following plans would pair the identification of critical business processes with recovery time objectives?

A. The business continuity risk assessment plan
B. The business case for business continuity planning
C. The business continuity management charter.
D. The business impact analysis plan

Answer: D

NEW QUESTION # 510
Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?

A. Logon passwords
B. Protocol controls.
C. System access privileges.
D. Internally encrypted passwords

Answer: C

NEW QUESTION # 511
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.

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

Answer: C

NEW QUESTION # 512
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