IIA-ACCA Exam Dumps - ACCA CIA Challenge Exam

The internal audit risk assessment and audit plan for the next fiscal year.

The internal audit budget and resource plan for the coming fiscal year.

A request for an increase of the CAE's salary for the next fiscal year.

The evaluation and compensation of the internal audit team.

Improper segregation of duties.

Incentives and bonus programs.

An employee's reported concerns.

Lack of an ethics policy.

Maintaining custody of inventory records.

Collecting payments on accounts.

Approving changes to employee records.

Preparing customer statements.

Hedging against exchange rate variations.

Limiting access to an organization's data center.

Selling a nonstrategic business unit.

Outsourcing a high-risk activity.

Requiring employees to attend ethics training.

Performing background checks on employees.

Implementing a control self-assessment.

Performing a surprise audit.

Planning an engagement of the area in which fraud is suspected.

Employing audit tests to detect fraud.

Interrogating a suspected fraudster.

Completing a process review to improve controls to prevent fraud.

The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.

The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.

The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity.

The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline.

Consumers.

Activists.

Suppliers.

Investors.