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IIA-ACCA Practice Questions

ACCA CIA Challenge Exam Exam Practice Test


Total 121 Pages
Total 604 Questions

IIA-ACCA Practice Questions

Question# 1

An internal audit team is performing an audit of workplace accident claims. Which of the following actions by the audit team best demonstrates due professional care?
Choose the Choices:


Question# 2

A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
Choose the Choices:


Question# 3

Which two of the following are preventive controls in a check disbursement process? 1. Daily reconciliation of the bank account used for check disbursements and prompt follow - up of un - reconciled items. 2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling the bank account. 3. An activity report detailing who accesses the check disbursement system and the nature of any action taken in the system. 4. Evidence of strong access controls ensuring that authorized individuals have access only to the functions related to their responsibilities.
Choose the Choices:


Question# 4

A large trucking organization wants to reduce traffic accidents by improving its system of internal controls. Which of the following controls is correctly classified? 1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control. 2. Defensive driver training is an example of a directive control. 3. The installation of tracking devices in delivery vehicles is an example of a corrective control. 4. Providing a vehicle driver handbook is an example of a detective control.
Choose the Choices:


Question# 5

Which segregation of duties would best reduce the risk of payroll fraud?
Choose the Choices:


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