Online Access Free IIA.IIA-ACCA.v2022-01-26.q205 Practice Test (Page 16)

IIA-ACCA Exam Question 71

Which stage of group development is characterized by a decrease in conflict and hostility among group members and an increase in cohesiveness?

A.Performing stage.

B.Storming stage.

C.Norming stage.

D.Forming stage.

IIA-ACCA Exam Question 72

According to The IIA's Code of Ethics, which of the following statements is true?

A.When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.

B.When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.

C.When an internal auditor continues with an audit engagement, despite the audit client's claims that the work performed is unnecessary and redundant he fails to demonstrate competency.

D.When an internal auditor disagrees with the treatment received by workers in the organization's foreign subsidiary and alters the audit program to highlight the issue, he fails to demonstrate objectivity.

IIA-ACCA Exam Question 73

The external auditor has identified a number of production process control deficiencies involving several departments. As a result, senior management has asked the internal audit activity to complete internal control training for all related staff. According to IIA guidance, which of the following would be the most appropriate course of action for the chief audit executive to follow?

A.Accept the engagement but hire an external training specialist to provide the necessary expertise.

B.Collaborate with the external auditor to ensure the most efficient use of resources.

C.Accept the engagement even if the audit engagement staff was previously responsible for operational areas being trained.

D.Refuse to accept the consulting engagement because it would be a violation of independence.

IIA-ACCA Exam Question 74

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A.The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

B.The assigned internal auditor must maintain objectivity while performing the engagement.

C.The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

D.The assigned internal auditor must not assume management responsibilities while performing the engagement.

IIA-ACCA Exam Question 75

Which of the following is an example of a key systems development control typically found in the in-house development of an application system?

A.Logical access controls monitor application usage and generate audit trails.

B.The development process is designed to prevent, detect and correct errors that may occur

C.A record is maintained to track the process of data from input, to output, to storage

D.Business users' requirements are documented, and their achievement is monitored

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IIA-ACCA Exam Question 71

IIA-ACCA Exam Question 72

IIA-ACCA Exam Question 73

IIA-ACCA Exam Question 74

IIA-ACCA Exam Question 75

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