IIA IIA-ACCA Exam Questions

Questions for the IIA-ACCA were updated on : Dec 01 ,2025

Page 1 out of 41. Viewing questions 1-15 out of 604

Question 1

Which of the following most accurately describes the purpose of application authentication controls?

  • A. To ensure that data input into business applications is valid, complete, and accurate.
  • B. To prevent or detect errors in data processed using business applications.
  • C. To ensure that business applications are protected from unauthorized logical access.
  • D. To ensure the validity, accuracy, and completeness of outputs from business applications.
Answer:

C

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 2

In which of the following plans is an employee most likely to find guidance on action and
performance standards?

  • A. Operational plans.
  • B. Tactical plans.
  • C. Strategic plans.
  • D. Mission plans.
Answer:

A

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 3

Which of the following examples demonstrates that the internal audit activity uses descriptive
analytics in its engagements?

  • A. An internal auditor analyzed electricity production and sales interim reports and compiled a risk assessment.
  • B. An internal auditor extracted sales data to a spreadsheet and applied judgmental analysis for sampling.
  • C. An internal auditor classified solar panel sales by region and discovered unsuccessful sales representatives.
  • D. An internal auditor broke down a complex process into smaller pieces to make it more understandable.
Answer:

A

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 4

What is the most significant potential problem introduced by just-in-time inventory systems?

  • A. They require significant computer resources.
  • B. They are susceptible to supply-chain disruptions.
  • C. They require complicated materials-supply contracts.
  • D. They prevent manufacturers from scaling up or down to meet changing demands.
Answer:

B

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 5

A rapidly expanding retail organization continues to be tightly controlled by its original small
management team. Which of the following is a potential risk in this vertically centralized
organization?

  • A. Lack of coordination among different business units.
  • B. Operational decisions are inconsistent with organizational goals.
  • C. Suboptimal decision-making.
  • D. Duplication of business activities.
Answer:

C

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 6

According to MA guidance on IT. which of the following would be considered a primary control for a
spreadsheet to help ensure accurate financial reporting?

  • A. Formulas and static data are locked or protected.
  • B. The spreadsheet is stored on a network server that is backed up daily.
  • C. The purpose and use of the spreadsheet are documented.
  • D. Check-in and check-out software is used to control versions.
Answer:

A

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 7

An organization requires an average of 58 days to convert raw materials into finished products to sell.
An average of 42 additional days is required to collect receivables. If the organization takes an
average of 10 days to pay for the raw materials, how long is its total cash conversion cycle?

  • A. 26 days.
  • B. 90 days.
  • C. 100 days.
  • D. 110 days.
Answer:

B

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 8

An organization's account for office supplies on hand had a balance of S9,000 at the end of year one.
During year two. the organization recorded an expense of $45,000 for purchasing office supplies. At
the end of year two. a physical count determined that the organization has $11,500 in office supplies
on hand. Based on this information, what would be recorded in the adjusting entry at the end of year
two?

  • A. A debit to office supplies on hand for S2.500
  • B. A debit to office supplies on hand for $11,500
  • C. A debit to office supplies on hand for S20.500
  • D. A debit to office supplies on hand for S42.500
Answer:

A

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 9

Which type of bond sells at a discount from face value, then increases in value annually until it
reaches maturity and provides the owner with the total payoff?

  • A. High-yield bonds.
  • B. Commodity-backed bonds.
  • C. Zero coupon bonds.
  • D. Junk bonds.
Answer:

C

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 10

Which of the following is an example of a smart device security control intended to prevent
unauthorized users from gaining access to a device's data or applications?

  • A. Anti-malware software.
  • B. Authentication.
  • C. Spyware.
  • D. Rooting.
Answer:

B

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 11

Which of the following options correctly defines a transmission control protocol/Internet protocol
(TCP/IP)?

  • A. System software that acts as an interface between a user and a computer.
  • B. A standardized set of guidelines that facilitates communication between computers on different networks.
  • C. System software that translates hypertext markup language to allow users to view a remote webpage.
  • D. A network of servers used to control a variety of mission-critical operations.
Answer:

B

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 12

According to MA guidance on IT. which of the following controls the routing of data packets to link
computers?

  • A. Operating system.
  • B. Control environment.
  • C. Network.
  • D. Application program code.
Answer:

C

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 13

Which of the following is the best example of a compliance risk that is likely to arise when adopting a
bring-your-own-device (BYOD) policy?

  • A. The risk that users try to bypass controls and do not install required software updates.
  • B. The risk that smart devices can be lost or stolen due to their mobile nature.
  • C. The risk that an organization intrusively monitors personal information stored on smart devices.
  • D. The risk that proprietary information is not deleted from the device when an employee leaves.
Answer:

C

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 14

Which of the following IT-related activities is most commonly performed by the second line of
defense?

  • A. Block unauthorized traffic.
  • B. Encrypt data.
  • C. Review disaster recovery test results.
  • D. Provide independent assessment of IT security.
Answer:

C

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000

Question 15

An internal auditor is investigating a potential fraudulent activity. What is the first test the auditor
should perform on the transaction data under scrutiny?

  • A. Digital analysis for statistically unlikely occurrences that may indicate system tampering.
  • B. Verification of the completeness and integrity of the obtained data.
  • C. Detailed review of the data contents to strategize the best analytical techniques.
  • D. Calculation of statistical parameters to identify outliers requiring further scrutiny.
Answer:

B

User Votes:
A
50%
B
50%
C
50%
D
50%
Discussions
vote your answer:
A
B
C
D
0 / 1000
To page 2