IIA IIA-ACCA ACCA CIA Challenge Exam Online Training
IIA IIA-ACCA Online Training
The questions for IIA-ACCA were last updated at Jan 19,2025.
- Exam Code: IIA-ACCA
- Exam Name: ACCA CIA Challenge Exam
- Certification Provider: IIA
- Latest update: Jan 19,2025
Which of the following is a common type of payroll fraud?
- A . Unauthorized overtime.
- B . Fictitious employees.
- C . Unearned bonuses or commissions.
- D . Skimming.
Which of the following types of fraud includes embezzlement?
- A . Fraudulent statements.
- B . Bribery.
- C . Misappropriation of assets.
- D . Corruption.
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property.
What change of risk response strategy does this course of action most likely reflect?
- A . From sharing to reduction.
- B . From acceptance to reduction.
- C . From sharing to avoidance.
- D . From acceptance to avoidance.
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property.
What change of risk response strategy does this course of action most likely reflect?
- A . From sharing to reduction.
- B . From acceptance to reduction.
- C . From sharing to avoidance.
- D . From acceptance to avoidance.
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property.
What change of risk response strategy does this course of action most likely reflect?
- A . From sharing to reduction.
- B . From acceptance to reduction.
- C . From sharing to avoidance.
- D . From acceptance to avoidance.
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property.
What change of risk response strategy does this course of action most likely reflect?
- A . From sharing to reduction.
- B . From acceptance to reduction.
- C . From sharing to avoidance.
- D . From acceptance to avoidance.
A furniture manufacturer has installed a new fire sprinkler system at its central warehouse and canceled the existing fire insurance policy on that property.
What change of risk response strategy does this course of action most likely reflect?
- A . From sharing to reduction.
- B . From acceptance to reduction.
- C . From sharing to avoidance.
- D . From acceptance to avoidance.
Providing a vehicle driver handbook is an example of a detective control.
- A . 1 and 2.
- B . 1 and 4.
- C . 2 and 3.
- D . 3 and 4.
Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?
- A . Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.
- B . The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.
- C . Security cameras that monitor cash handling at the register are not functioning.
- D . The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.
Who is responsible for setting the risk appetite?
- A . External auditors.
- B . Chief risk officer.
- C . Operations management.
- D . Board of directors.
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