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ACCA CIA Challenge Exam

Last Update 16 hours ago Total Questions : 604

The ACCA CIA Challenge Exam content is now fully updated, with all current exam questions added 16 hours ago. Deciding to include IIA-ACCA practice exam questions in your study plan goes far beyond basic test preparation.

You'll find that our IIA-ACCA exam questions frequently feature detailed scenarios and practical problem-solving exercises that directly mirror industry challenges. Engaging with these IIA-ACCA sample sets allows you to effectively manage your time and pace yourself, giving you the ability to finish any ACCA CIA Challenge Exam practice test comfortably within the allotted time.

Question # 166

A supervisor receives a complaint from an employee who is frustrated about having to learn a new software program. The supervisor responds that the new software will enable the employee to work more efficiently and with greater accuracy. This response is an example of:

A.

Empathetic listening.

B.

Reframing.

C.

Reflective listening.

D.

Dialogue.

Question # 167

A manager has difficulty motivating staff to improve productivity, despite establishing a lucrative individual reward system. Which of the following is most likely the cause of the difficulty?

A.

High degree of masculinity.

B.

Low uncertainty avoidance.

C.

High collectivism.

D.

Low long-term orientation.

Question # 168

When applied to international economics, the theory of comparative advantage proposes that total worldwide output will be greatest when:

A.

Each nation ' s total imports approximately equal its total exports.

B.

Each good is produced by the nation that has the lowest opportunity cost for that good.

C.

Goods that contribute to a nation ' s balance-of-payments deficit are no longer imported.

D.

International trade is unrestricted and tariffs are not imposed.

Question # 169

A small furniture-manufacturing firm with 100 employees is located in a two-story building and does not plan to expand. The furniture manufactured is not special-ordered or custom-made. The most likely structure for this organization would be:

A.

Functional departmentalization.

B.

Product departmentalization.

C.

Matrix organization.

D.

Divisional organization.

Question # 170

When granting third parties temporary access to an entity ' s computer systems, which of the following is the most effective control?

A.

Access is approved by the supervising manager.

B.

User accounts specify expiration dates and are based on services provided.

C.

Administrator access is provided for a limited period.

D.

User accounts are deleted when the work is completed.

Question # 171

Which of the following statements is most accurate with respect to various forms, elements, and characteristics of business contracts?

A.

A contract is a tool used by both suppliers and customers, the model and complexity of which generally remains constant

B.

Collaboration during contract negotiation encourages stakeholders to develop consensus but typically increases cycle times and the likelihood that the contract will fail

C.

Differing legal requirements affect the attitudes of contracting parties as well as the length content and language of contracts

D.

A contract is a tool used by both suppliers and customers though it offers commercial assurance of the relationship, purely from a customer perspective

Question # 172

Which of the following statements accurately describes one of the characteristics that distinguishes a multinational company from a domestic company?

A.

A multinational company has stockholders in other countries.

B.

A multinational company exports its products to other countries.

C.

A multinational company operates outside of its country of origin.

D.

A multinational company uses raw materials and components from more than one country.

Question # 173

Import quotas that limit the quantities of goods that a domestic subsidiary can buy from its foreign parent company represent which type of barrier to the parent company?

A.

Political.

B.

Financial.

C.

Social.

D.

Tariff.

Question # 174

Which of the following statements is true regarding reversing entries in an accounting cycled

A.

Reversing all previous closing adjustments is a mandatory step in the accounting cycle

B.

Reversing entries should be completed at the end of the next accounting period after recording regular transactions of the period

C.

Reversing entries are identical to the adjusting entries made in the previous period.

D.

Reversing entries are the exact opposite of the adjustments made in the previous period.

Question # 175

According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

A.

Key processes across the entity which impact quality must be identified and included.

B.

The quality management system must be documented in the articles of incorporation, quality manual, procedures, work instructions, and records.

C.

Management must review the quality policy, analyze data about quality management system performance, and assess opportunities for improvement and the need for change.

D.

The entity must have processes for inspections, testing, measurement, analysis, and improvement.

Question # 176

Which of the following methods, if used in conjunction with electronic data interchange (EDI), will improve the organization ' s cash management program, reduce transaction data input time and errors, and allow the organization to negotiate discounts with EDI vendors based on prompt payment?

A.

Electronic funds transfer.

B.

Knowledge-based systems.

C.

Biometrics.

D.

Standardized graphical user interface.

Question # 177

Which of the following stages of group development is associated with accepting team responsibilities?

A.

Forming stage.

B.

Performing stage.

C.

Norming stage.

D.

Storming stage.

Question # 178

According to the waterfall cycle approach to systems development, which of the following sequence of events is correct?

A.

Program design, system requirements, software design, analysis, coding, testing, operations.

B.

System requirements, software design, analysis, program design, testing, coding, operations.

C.

System requirements, software design, analysis, program design, coding, testing, operations.

D.

System requirements, analysis, coding, software design, program design, testing, operations.

Question # 179

Which of the following are appropriate functions for an IT steering committee?

1. Assess the technical adequacy of standards for systems design and programming.

2. Continually monitor of the adequacy and accuracy of software and hardware in use.

3. Assess the effects of new technology on the organization`s IT operations.

4. Provide broad oversight of implementation, training, and operation of new systems.

A.

1, 2, and 3

B.

1, 2, and 4

C.

1, 3, and 4

D.

2, 3, and 4

Question # 180

Which of the following statements is true regarding the use of public key encryption to secure data while it is being transmitted across a network?

A.

Both the key used to encrypt the data and the key used to decrypt the data are made public.

B.

The key used to encrypt the data is kept private but the key used to decrypt the data is made public.

C.

The key used to encrypt the data is made public but the key used to decrypt the data is kept private.

D.

Both the key used to encrypt the data and the key used to decrypt the data are made private.

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