IIA Certified Government Auditing Professional IIA-CCSA Questions & Answers

• Question 261:

  Which of the following is NOT the rule of integrity?

  A. Perform duty with honesty and responsibility.

  B. Observe law and make disclosures expected by law.

  C. Knowingly engage in acts that are discreditable to the organization.

  D. Respect to and contribute to the legitimate objectives of the organization.

  Correct Answer: C

• Question 262:

  When internal auditors establishes trust and thus provides the basis for reliance on their judgment, this refers to:

  A. Veracity

  B. Authenticity

  C. Integrity

  D. Accuracy

  Correct Answer: C

• Question 263:

  Competency refers to:

  A. External auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.

  B. Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.

  C. Reduce or prevent manufacturing defects

  D. Provide information about the process capability and maturity with standards.

  Correct Answer: B

• Question 264:

  Principles relevant to profession of internal auditing and rules of conduct that describe their behaviors are the components of:

  A. Auditing Reviews

  B. Internal Auditing Profession

  C. Auditing Standards

  D. Institute of Internal Auditors

  Correct Answer: D

• Question 265:

  Internal auditors have which following four principles to uphold and apply.

  A. Integrity, Objectivity, Control and Confidentiality

  B. Integrity, Objectivity, Confidentiality and Competency

  C. Reliability, Objectivity, Timeliness and Competency

  D. Integrity, Objectivity, Discretion and Expertise

  Correct Answer: B

• Question 266:

  The purpose of Control self-assessment is:

  A. to make analysis through interviews

  B. to find report issued by auditors

  C. through which internal control effectiveness is examined and assessed

  D. to focus on policies and procedures that are strategy compliance

  Correct Answer: C

• Question 267:

  Which of the following is Correct?

  A. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.

  B. Take guidelines to analyst conflicts of internal auditing.

  C. Required orientation and continuing education regarding audits.

  D. Assets are safeguards for internal audits.

  Correct Answer: A

• Question 268:

  Which of the following is NOT the purpose of an organization that uses self-assessment to have a formal, documented process that allows management and work teams to participate in a structured manner?

  A. Identifying risk factors and significant exposures.

  B. Accessing the control processes that do not mitigate or manage those risks.

  C. Developing action plans to reduce risks to acceptable levels.

  D. Determining the likelihood of, or assisting in, the achievement of business objectives.

  Correct Answer: B

• Question 269:

  A methodology that can be used by managers and internal auditors to assess the adequacy of an organization's risk management and control processes is called:

  A. Control self-assessment

  B. Control certifications

  C. Managerial control

  D. Risk control

  Correct Answer: A

• Question 270:

  Fill in the Blanks: ________ are the targets or goals that an organization to needs to achieve in order to fulfill its purpose as articulated in its mission, mission and value statements.

  Correct Answer: Objectives