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 IIA-ACCA Dumps with Practice Exam Questions Answers

Questions: 604 questions

Last Update: Apr 27, 2024

IIA Certification Exam IIA-ACCA has been designed to measure your skills in handling the technical tasks mentioned in the certification syllabus

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IIA-ACCA Questions and Answers

Question # 1

Which of the following strategies would most likely prevent an organization from adjusting to evolving industry market conditions?

A.

Specializing in proven manufacturing techniques that have made the organization profitable in the past.

B.

Substituting its own production technology with advanced techniques used by its competitors.

C.

Forgoing profits over a period of time to gain market share from its competitors.

D.

Using the same branding to sell its products through new sales channels to target new markets.

Question # 2

A brand manager in a consumer food products organization suspected that several days of the point-of-sale data on the spreadsheet from one grocery chain were missing. The best approach for detecting missing rows in spreadsheet data would be to:

A.

Sort on product identification code and identify missing product identification codes.

B.

Review store identification code and identify missing product identification codes.

C.

Compare product identification codes for consecutive periods.

D.

Compare product identification codes by store for consecutive periods.

Question # 3

Which of the following control features consists of a set of authorization codes that distinguishes among actions such as reading, adding, and deleting records?

A.

Internally encrypted passwords

B.

System access privileges.

C.

Logon passwords

D.

Protocol controls.

Question # 4

According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?

A.

Key processes across the entity which impact quality must be identified and included.

B.

The quality management system must be documented in the articles of incorporation, quality manual, procedures, work instructions, and records.

C.

Management must review the quality policy, analyze data about quality management system performance, and assess opportunities for improvement and the need for change.

D.

The entity must have processes for inspections, testing, measurement, analysis, and improvement.

Question # 5

An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?

A.

Interviewing the organization's employees.

B.

Observing the organization's operations.

C.

Reading the board's minutes.

D.

Inspecting manuals and documents.