Free ACCA CIA Challenge Exam IIA-ACCA Exam Practice Test

Providing knowledge, motivating organizational members, controlling and coordinating individual efforts, and expressing feelings and emotions are all functions of:

• Motivation.
• Performance.
• Organizational structure.
• Communication.

Which of the following roles would be least appropriate for the internal audit activity to undertake with regard to an organization's corporate social responsibility (CSR) program?

• Consult on project design and implementation of the CSR program.
• Serve as an advisor on internal controls related to CSR.
• Identify and prioritize the CSR issues that are important to the organization.
• Evaluate the effectiveness of the organization's CSR efforts.

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

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

According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?1. Identification.2. Mitigation.3. Remediation.4. Reduction.

• 1 only. |
• 1 and 4 only.
• 1, 3, and 4 only.
• 1,2, 3, and 4.

According to IIA guidance, which of the following would be the best first step to manage risk when a third party is overseeing the organization's network and data?

• Creating a comprehensive reporting system for vendors to demonstrate their ongoing due diligence in network operations
• Drafting a strong contract that requires regular vendor control reports and a right-to-audit clause.
• Applying administrative privileges to ensure right-to-access controls are appropriate
• Creating a standing cybersecurity committee to identify and manage risks related to data security

According to IIA guidance, which of the following is an area in which the internal auditor should be proficient?

• Management principles.
• Computerized information systems.
• Internal audit standards, procedures, and techniques.
• Fundamentals of accounting, economics, and finance.

An internal auditor is reviewing physical and environmental controls for an IT organization. Which control activity should not be part of this review?

• Develop and test the organization's disaster recovery plan.
• Install and test fire detection and suppression equipment.
• Restrict access to tangible IT resources.
• Ensure that at least one developer has access to both systems and operations.

Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

• Control environment.
• Control activities.
• Information and communication.
• Monitoring.

Which of the following types of social responsibilities is voluntary and guided purely by the organization's desire to make social contributions?

• The bottom of the pyramid responsibility.
• Innovative responsibility.
• Ethical responsibility.
• Discretionary responsibility.

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

• Increasing complexity over time.
• Interface with corporate systems.
• Ability to meet user needs.
• Hidden data columns or worksheets.