← Back to exam page

IIA-ACCA – ACCA CIA Challenge Exam

Loading demo links...

Showing 1–3 of 20 questions

Question 1 (Business Knowledge for Internal Auditing)

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

Select an option, then click Submit answer.

  • ○

    Increasing complexity over time.

  • ○

    Interface with corporate systems.

  • ○

    Ability to meet user needs.

  • ○

    Hidden data columns or worksheets.


Question 2 (Business Knowledge for Internal Auditing)

Which of the following is a key responsibility of a database administrator?

Select an option, then click Submit answer.

  • ○

    Troubleshoot end user problems

  • ○

    Provide production support.

  • ○

    Provide physical security of databases

  • ○

    Maintain database integrity


Question 3 (Essentials of Internal Auditing)

A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

Select an option, then click Submit answer.

  • ○

    Require the physician to submit a signed statement attesting that the treatments had been performed.

  • ○

    Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.

  • ○

    Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

  • ○

    Use computer software to identify abnormal claims based on the insured's age and medical history.