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IIA IIA-ACCA Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Last Update: May 26, 2023
604 Questions
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ACCA CIA Challenge Exam Questions and Answers

Questions 1

An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?

Options:

A.

End users have their read-only applications approved by the information systems department before accessing the database.

B.

Concurrency update controls are in place.

C.

End-user applications are developed on personal computers before being implemented on the mainframe.

D.

A hierarchical database model is adopted so that multiple users can be served at the same time.

Questions 2

An internal auditor discovered that several unauthorized modifications were made to the production version of an organization's accounting application. Which of the following best describes this deficiency?

Options:

A.

Production controls weakness.

B.

Application controls weakness.

C.

Authorization controls weakness.

D.

Change controls weakness.

Questions 3

Which of the following statements is true regarding the roles and responsibilities associated with a corporate social responsibility (CSR) program?

Options:

A.

The board has overall responsibility for the internal control processes associated with the CSR program.

B.

Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with the CSR program.

C.

The internal audit activity is responsible for ensuring that CSR principles are integrated into the organization's policies and procedures.

D.

Every employee has a responsibility for ensuring the success of the organization's CSR objectives.

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