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IIA-ACCA Dumps With Exact Questions and Answers

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IIA-ACCA Questions and Answers

Question # 1

A newly promoted chief audit executive (CAE) is faced with a backlog of assurance engagement reports to review for approval. In an attempt to attach a priority for this review, the CAE scans the opinion statement on each report. According to IIA guidance, which of the following opinions would receive the lowest review priority?

1. Graded positive opinion.

2. Negative assurance opinion.

3. Limited assurance opinion.

4. Third-party opinion.

A.

1 and 3

B.

1 and 4

C.

2 and 3

D.

2 and 4

Question # 2

An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services. Which of the following actions is most appropriate for the internal auditor to take?

A.

Inform the audit supervisor.

B.

Investigate the potential conflict of interest.

C.

Inform the external auditors of the potential conflict of interest.

D.

Disregard the potential conflict, because it is outside the scope of the audit assignment.

Question # 3

An internal auditor has been assigned to facilitate a risk and control self-assessment for the finance group. Which of the following is the most appropriate role that she should assume when facilitating the workshop?

A.

Express an opinion on the participants' inputs and conclusions as the assessment progresses.

B.

Provide appropriate techniques and guidelines on how the exercise should be undertaken.

C.

Evaluate and report on all issues that may be uncovered during the exercise.

D.

Screen and vet participants so that the most appropriate candidates are selected to participate in the exercise.

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