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The Institute of Internal Auditors (IIA) is a global professional association that serves the internal audit profession. The IIA provides internationally recognized certifications, including the Certified Internal Auditor (CIA) designation. The IIA-ACCA (ACCA CIA Challenge) Certification Exam is a unique opportunity for ACCA members to obtain the CIA certification through a simplified and expedited process.

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IIA-ACCA Exam is a computer-based test that can be taken at any Pearson VUE testing center around the world. Candidates have four hours to complete each part of the exam, and must achieve a minimum score of 600 out of 800 in order to pass. IIA-ACCA exam is offered in multiple languages, including English, Spanish, Chinese, and Arabic.

IIA-ACCA Certification Exam is designed to test the knowledge and skills of candidates in the areas of internal auditing, risk management, governance, and ethics. IIA-ACCA exam consists of three parts, and candidates must pass all three parts to earn the certification. The first part of the exam covers the fundamentals of internal auditing, including the International Standards for the Professional Practice of Internal Auditing (Standards). The second part covers advanced topics in internal auditing, including risk management, governance, and fraud prevention. The third part of the exam covers ethics and the role of internal auditors in promoting ethical behavior within organizations. Overall, the IIA-ACCA Certification Exam is a rigorous and challenging program that is designed to help individuals enhance their knowledge and skills in the field of internal auditing.

IIA ACCA CIA Challenge Exam Sample Questions (Q594-Q599):

NEW QUESTION # 594
A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?

A. She may participate, because she did not previously work in the Human Resources Department.
B. She may participate, but only after she has completed one year with the IAA.
C. She may participate for training purposes, to build her knowledge of the IAA.
D. She may participate, but she must be supervised by the auditor in charge.

Answer: A

NEW QUESTION # 595
The greatest advantage of functional departmentalization is that it:

A. Facilitates communication between primary functions.
B. Accommodates geographically dispersed companies
C. Helps to focus on the achievement of organizational goals.
D. Provides for efficient use of specialized knowledge .

Answer: D

NEW QUESTION # 596
According to MA guidance on IT. which of the following controls the routing of data packets to link computers?

A. Network.
B. Control environment.
C. Operating system.
D. Application program code.

Answer: A

NEW QUESTION # 597
Which of the following is always true regarding the use of encryption algorithms based on public key infrastructure (PKI)?

A. PKI's public accessibility allows it to be used readily for e-commerce.
B. PKI uses an independent administrator to manage the public key.
C. The private key uniquely authenticates each party to a transaction.
D. The public key is authenticated against reliable third-party identification.

Answer: C

NEW QUESTION # 598
Which of the following is an activity that an internal auditor must not perform?

A. Survey employees for their understanding of anti-money laundering practices.
B. Provide assurance for the effectiveness of anti-money laundering training.
C. Establish and provide continuing assurance on an anti-money laundering program for new hires.
D. Assess the risk of being fined for ineffective anti-money laundering practices.

Answer: C

NEW QUESTION # 599
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