Free IIA IIA-ACCA Exam Questions

Become IIA Certified with updated IIA-ACCA exam questions and correct answers

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Total 610 Questions | Updated On: Mar 25, 2025

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Question 1

Which of the following is an example of a phishing attack?

A : employee receives an email that appears to be from the organization's bank, though it is not. The employee replies to the email and sends the requested confidential information.

B : organization's website has been hacked. The hacker added political content that is not consistent with the organization's views.

C : organization's systems have been compromised by malicious software. The software locks the organization's operating system until d ransom is paid.

D : organization's communication systems have been intercepted. A communication session is controlled by an unauthorized third party.

Answer: A

Question 2

Which of the following is an example of a risk management avoidance response?

A : iting a marketplace.

B : calling a product.

C : taining product insurance.

D : tsourcing production.

Answer: A

Question 3

When forming an opinion on the adequacy of management's systems of internal control, which of the following findings would provide the most reliable assurance to the chief audit executive?

* During an audit of the hiring process in a law firm, it was discovered that potential employees' credentials were not always confirmed sufficiently. This process remained unchanged at the following audit.

* During an audit of the accounts payable department, auditors calculated that two percent of accounts were paid past due. This condition persisted at a follow up audit.

* During an audit of the vehicle fleet of a rental agency, it was determined that at any given time, eight percent of the vehicles were not operational. During the next audit, this figure had increased.

* During an audit of the cash handling process in a casino, internal audit discovered control deficiencies in the transfer process between the slot machines and the cash counting are

a. It was corrected immediately.

A : 1 and 3 only

B : 1 and 4 only

C : 2 and 3 only

D : 2 and 4 only

Answer: B

Question 4

Which of the following is a characteristic of just-in-time inventory management systems?

A : ers determine the optimal level of safety stocks.

B : ey are applicable only to large organizations.

C : ey do not really increase overall economic efficiency because they merely shift inventory levels further up the supply chain.

D : ey rely heavily on high quality materials.

Answer: D

Question 5

A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:

A : transmission control protocol/Internet protocol (TCP/IP).

B : operating system.

C : web browser.

D : web server.

Answer: C

Page: 1 / 122

Total 610 Questions | Updated On: Mar 25, 2025

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