Book IIA IIA-ACCA Free | IIA-ACCA PDF Cram Exam

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IIA IIA-ACCA Exam Overview:

Certification Vendor:	The Institute of Internal Auditors (IIA)
Exam Name:	CIA Challenge Exam for ACCA Members
Exam Number:	IIA-ACCA
Real Exam Qty:	150
Available Languages:	English
Exam Duration:	180 minutes
Exam Format:	Multiple-choice questions, Computer-based testing
Related Certifications:	Certified Internal Auditor (CIA)
Certificate Validity Period:	3 years from program approval; CIA certification valid with annual CPE renewal
Passing Score:	600 (scaled score out of 750)
Exam Price:	$1,255 USD (IIA Member); $1,625 USD (Non-Member) (includes application, registration, and study guide)
Recommended Training:	Becker CIA Challenge Exam Review IIA Official CIA Challenge Exam Study Guide
Exam Registration:	IIA Certification Candidate Management System (CCMS) Pearson VUE Scheduling
Sample Questions:	IIA IIA-ACCA Sample Questions
Exam Way:	Computer-based testing at Pearson VUE test centers; no online proctoring
Pre Condition:	Must be an active member in good standing of ACCA or other eligible accounting bodies; provide letter of good standing and valid photo ID
Official Syllabus URL:	https://www.theiia.org/en/certifications/cia/challenge-exam/accounting/

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To be eligible for the IIA-ACCA certification, candidates must have completed the ACCA qualification program and passed all the required exams. ACCA CIA Challenge Exam certification exam is a computer-based test that consists of 125 multiple-choice questions and must be completed within three hours. IIA-ACCA Exam covers topics such as governance, risk management, internal control, ethics, and audit procedures. Candidates who successfully pass the exam are awarded the IIA-ACCA certification, which is valid for three years.

IIA ACCA CIA Challenge Exam Sample Questions (Q478-Q483):

NEW QUESTION # 478
Which of the following are typical audit considerations for a review of authentication?
1. Authentication policies and evaluation of controls transactions.
2. Management of passwords, independent reconciliation, and audit trail.
3. Control self-assessment tools used by management.
4. Independent verification of data integrity and accuracy.

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

Answer: D

NEW QUESTION # 479
During a fraud interview, it was discovered that unquestioned authority enabled a vice president to steal funds from the organization. Which of the following best describes this condition?

A. Scheme.
B. Opportunity.
C. Rationalization.
D. Pressure.

Answer: B

NEW QUESTION # 480
An internal auditor performed a review of IT outsourcing and found that the service provider was failing to meet the terms of the service level agreement. Which of the following approaches is most appropriate to address this concern?

A. The organization should review the skill requirements and ensure that the service provider is maintaining sufficient expertise and retaining skilled resources.
B. The organization should proactively monitor the performance of the service provider, escalate concerns, and use penalty clauses in the contract where necessary.
C. The organization should work with the service provider to review the current agreement and expectations relating to objectives, processes, and overall performance.
D. The organization should ensure that there is a clear management communication strategy and path for evaluating and reporting on all outsourced services concerns.

Answer: B

NEW QUESTION # 481
According to IIA guidance, when preparing the charter for the internal audit activity, the chief audit executive (CAE), board, and senior management should agree on which of the following?
1. The standards to be used by the internal audit activity.
2. The internal audit activity's code of ethics.
3. The CAE's reporting line.
4. The internal audit activity's responsibilities.

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

Answer: C

NEW QUESTION # 482
Which of the following performance measures would be appropriate for evaluating an investment center, which has responsibility for its revenues, costs, and investment base, but would not be appropriate for evaluating cost, revenue, or profit centers?

A. Residual income.
B. A contribution margin income statement by segment.
C. Variance analysis.
D. A flexible budget.

Answer: A

NEW QUESTION # 483
......

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