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Guia para IIA ACCA CIA Challenge

Quiz IIA ACCA CIA Challenge

Teste gratuito
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Questionário

1/10
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?
Selecione a resposta
1 resposta correta
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.

Questionário

2/10
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?
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1 resposta correta
A.
Logic test.
B.
Check digits.
C.
Data integrity tests.
D.
Balancing control activities.

Questionário

3/10
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.
Selecione a resposta
1 resposta correta
A.
1 and 3.
B.
1 and 4.
C.
2 and 3.
D.
2 and 4.

Questionário

4/10
A large trucking organization wants to reduce traffic accidents by improving its system of internal
controls.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a
preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.
Selecione a resposta
1 resposta correta
A.
1 and 2.
B.
1 and 4.
C.
2 and 3.
D.
3 and 4.

Questionário

5/10
Which segregation of duties would best reduce the risk of payroll fraud?
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1 resposta correta
A.
Human resources personnel add employees, and payroll personnel process hours and enter
employee bank account numbers. Paychecks are automatically deposited in the employee's bank
account.
B.
Human resources personnel add employees, payroll personnel process hours, and human
resources personnel deliver paychecks to employees.
C.
Human resources personnel add employees, review and submit payroll hours to the payroll
department for processing, and deliver paychecks to employees.
D.
Human resources personnel add employees and enter employee bank information. Payroll
personnel process hours, and paychecks are automatically deposited in the employee's bank
account.

Questionário

6/10
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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1 resposta correta
A.
Management will be able to reduce inherent risk because they will have a better understanding of
risk.
B.
Internal auditors will be able to reduce their sample sizes because controls will be more
consistent.
C.
Stakeholders will have more assurance that the risks are assessed consistently.
D.
Decision makers will understand that the likelihood of missing or ineffective controls will be
reduced.

Questionário

7/10
An organization invests its savings in a volatile stock with the potential for high gains rather than a
mutual fund with a lower expected return and lower volatility. This best describes which of the
following risk concepts?
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1 resposta correta
A.
Risk identification.
B.
Risk appetite.
C.
Risk capacity.
D.
Risk tolerance.

Questionário

8/10
Which of the following best describes the misdirection of payments on accounts receivable to an
employee's bank account?
Selecione a resposta
1 resposta correta
A.
Fraud open on the books.
B.
Fraud hidden on the books.
C.
Fraud off the books.
D.
Fraud on the balance sheet.

Questionário

9/10
When auditing the award of a major contract, which of the following should an internal auditor
suspect as a red flag for a bidding fraud scheme?
1. Subsequent change orders increase requirements for low-bid items.
2. Material contract requirements are different on the actual contract than on the request for bids.
3. A high percentage of employees are charged to indirect accounts.




4. Losing bidders are hired as subcontractors.
Selecione a resposta
1 resposta correta
A.
1 only
B.
2 only
C.
1 and 3.
D.
2 and 4.

Questionário

10/10
Which of the following combinations of conditions is most likely a red flag for fraud?
Selecione a resposta
1 resposta correta
A.
The practice of surprise audits and the implementation of an employee support program.
B.
Hiring an employee with a prior fraud conviction and yearly management review.
C.
Occasional accounting department overrides and discontinuation of the anonymous fraud hotline
due to infrequent use.
D.
A veteran employee in upper management experiencing financial difficulties and recently
implemented enhanced controls.
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