Get All ACCA CIA Challenge Exam Questions with Validated Answers
| Vendor: | IIA |
|---|---|
| Exam Code: | IIA-ACCA |
| Exam Name: | ACCA CIA Challenge Exam |
| Exam Questions: | 604 |
| Last Updated: | October 5, 2025 |
| Related Certifications: | Certified Internal Auditor |
| Exam Tags: | Auditing |
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An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?
Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?
The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?
A code of business conduct should include which of the following to increase its deterrent effect?
1. Appropriate descriptions of penalties for misconduct.
2. A notification that code of conduct violations may lead to criminal prosecution.
3. A description of violations that injure the interests of the employer.
4. A list of employees covered by the code of conduct.
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