Free IIA IIA-ACCA Practice Exams Questions 2026  - TheExamsLabs

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?1. Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.2. Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.3. Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.4. Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.

A department purchased one copy of a software program for internal use. The manager of the department installed the program on an office computer and then made two complete copies of the original software.Copy 1 was solely for backup purposes.Copy 2 was for use by another member of the department.In terms of software licenses and copyright law, which of the following is correct?

Which of the following COSO internal control framework components encompasses establishing structures, reporting lines, authorities, and responsibilities?

Which of the following are likely indicators of ineffective change management?1. IT management is unable to predict how a change will impact interdependent systems or business processes.2. There have been significant increases in trouble calls or in support hours logged by programmers.3. There is a lack of turnover in the systems support and business analyst development groups.4. Emergency changes that bypass the normal control process frequently are deemed necessary.