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IIA IIA-ACCA Dumps

Exam Code:
IIA-ACCA
Exam Name:
ACCA CIA Challenge Exam
Last Update: May 21, 2025
604 Questions
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ACCA CIA Challenge Exam Questions and Answers

Questions 1

Which of the following would most likely cause an internal auditor to consider adding fraud work steps to the audit program?

Options:

A.

Improper segregation of duties.

B.

Incentives and bonus programs.

C.

An employee's reported concerns.

D.

Lack of an ethics policy.

Questions 2

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?

Options:

A.

Scheme.

B.

Opportunity.

C.

Rationalization.

D.

Pressure.

Questions 3

According to IIA guidance, which of the following is least likely to be a key financial control in an organization's accounts payable process?

Options:

A.

Require the approval of additions and changes to the vendor master listing, where the inherent risk of false vendors is high.

B.

Monitor amounts paid each period and compare them to the budget to identify potential issues.

C.

Compare employee addresses to vendor addresses to identify potential employee fraud.

D.

Monitor customer quality complaints compared to the prior period to identify vendor issues.

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