Free IIA CPEA Exam Actual Questions

The questions for CPEA were last updated On Mar 27, 2025

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Question No. 1

Which one of the following is FALSE about Internal Control Evaluation Checklists (ICEC)?

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Correct Answer: D

Question No. 2

Directors and officers:

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Correct Answer: B

Question No. 3

Analytical procedures used in planning an audit should focus on identifying which one of the followings?

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Correct Answer: C

Question No. 4

The specific structure of the audit program will vary, depending upon the individual organization. Probably the most prevalent, though not the only, approach is:

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Correct Answer: C

Question No. 5

A business incurring costs for rent accrued at a balance sheet date on space the business occupies should most properly list the rent cost on the business's balance sheet as which one of the following?

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Correct Answer: D