Questions & Answers PDF Page 1
DumpsPanda.com
IIA
IIA-ACCA Exam
ACCA CIA Challenge
Questions & Answers
(Demo Version – Limited Content)
Thank you for Downloading IIA-ACCA exam PDF Demo
Get Full File:
https://dumpspanda.com/iia-acca-dumps/
https://dumpspanda.com
, Questions & Answers PDF Page 2
Version: 4.0
Question: 1
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?
A. Having an occupational health officer on the engagement team.
B. Determining that the claims have been classified properly.
C. Placing reliance on medical reports from the injured worker's doctor.
D. Reviewing claims to ensure all accidents actually occurred in the workplace.
Answer: A
Question: 2
A credit card company detects potential errors in credit card numbers by checking whether all
entered numbers contain the correct amount of digits. This is an example of which of the following IT
controls?
A. Logic test.
B. Check digits.
C. Data integrity tests.
D. Balancing control activities.
Answer: A
Question: 3
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-
reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling
the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any
action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the
functions related to their responsibilities.
https://dumpspanda.com
DumpsPanda.com
IIA
IIA-ACCA Exam
ACCA CIA Challenge
Questions & Answers
(Demo Version – Limited Content)
Thank you for Downloading IIA-ACCA exam PDF Demo
Get Full File:
https://dumpspanda.com/iia-acca-dumps/
https://dumpspanda.com
, Questions & Answers PDF Page 2
Version: 4.0
Question: 1
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?
A. Having an occupational health officer on the engagement team.
B. Determining that the claims have been classified properly.
C. Placing reliance on medical reports from the injured worker's doctor.
D. Reviewing claims to ensure all accidents actually occurred in the workplace.
Answer: A
Question: 2
A credit card company detects potential errors in credit card numbers by checking whether all
entered numbers contain the correct amount of digits. This is an example of which of the following IT
controls?
A. Logic test.
B. Check digits.
C. Data integrity tests.
D. Balancing control activities.
Answer: A
Question: 3
Which two of the following are preventive controls in a check disbursement process?
1. Daily reconciliation of the bank account used for check disbursements and prompt follow-up of un-
reconciled items.
2. Segregation of the following duties: establishing new vendors, approving checks, and reconciling
the bank account.
3. An activity report detailing who accesses the check disbursement system and the nature of any
action taken in the system.
4. Evidence of strong access controls ensuring that authorized individuals have access only to the
functions related to their responsibilities.
https://dumpspanda.com
