IIA certification preparation

IIA-ACCA Practice Questions

Practice exam-style questions, check your answers, and review explanations and source references where they are available.

Exam
IIA-ACCA
Provider
IIA
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604 questions
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Our IIA-ACCA practice quiz assesses your knowledge across all the core domains of the certification. It covers key concepts, technical configurations, and real-world troubleshooting scenarios. We provide detailed answer explanations for every single one of our IIA-ACCA sample questions so you can truly understand the material. For complete preparation, be sure to check out our premium IIA-ACCA exam simulator.

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An organization with global headquarters in the United States has subsidiaries in eight other nations. If the organization operates with an ethnocentric attitude, which of the following statements is true?
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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.
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Division A produces a product with a variable cost of $5 per unit and an allocated fixed cost of S3 per unit The market price of the product is S15 plus 20 percent selling cost. Division B currently purchases this product from an external supplier but is going to purchase it from division A for S18 Which of the following methods of transfer pricing is being used?
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Which of the following statements about matrix organizations is false?
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According to IIA guidance, which of the following are macro-level audit activities performed for an assurance engagement of the purchasing department? 1. Obtain and review all purchasing-related audit reports issued within the past year. 2. Meet with the quality assurance group to discuss its previous reports of any purchasing-related findings. 3. Review a memo written by the purchasing manager that outlines ongoing problems with the purchasing software. 4. Request a copy of the report from a purchasing audit conducted last year by an external service provider.
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An internal audit team is performing an audit of workplace accident claims. Which of the following actions by the audit team best demonstrates due professional care?
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Which segregation of duties would best reduce the risk of payroll fraud?
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When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?
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Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
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An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
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