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IIA-ACCA – ACCA CIA Challenge Exam

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Showing 16–18 of 20 questions

Question 16 (Practice of Internal Auditing)

The final internal audit report should be distributed to which of the following individuals?

Select an option, then click Submit answer.

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    Audit client management only

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    Executive management only

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    Audit client management, executive management, and others approved by the chief audit executive.

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    Audit client management, executive management, and any those who request a copy.


Question 17 (Practice of Internal Auditing)

According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?

• They are discussed with management prior to finalizing the audit.

• They may be discarded after working papers are amended as appropriate.

• They are created by the auditor to support her fieldwork in case of questions.

• They are not required to support observations issued in the audit report.

Select an option, then click Submit answer.

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    1 and 3 only

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    1 and 4 only

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    2 and 3 only

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    2 and 4 only


Question 18 (Essentials of Internal Auditing)

According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

Select an option, then click Submit answer.

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    To enable Triple Bottom Line reporting capability.

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    To facilitate the conduct of risk assessment.

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    To achieve and maintain sustainable development.

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    To fulfill regulatory and compliance requirements.