IIA Certified Government Auditing Professional IIA-CCSA Questions & Answers

• Question 31:

  To test transactions for errors, which tool is used by using confirmation technique?

  A. Checklists

  B. Control evaluation tables

  C. Audit software

  D. Sampling software

  Correct Answer: D

• Question 32:

  Programmed procedures designed to prevent, detect and correct errors or irregularities that could adversely impact the organization's business activities are called:

  A. Manual controls

  B. Error controls

  C. Internal controls

  D. Automated controls

  Correct Answer: D

• Question 33:

  Compliance tests are procedures designed to verify whether controls are being applied in the manner described in the flowcharts, questionnaires etc.

  A. True

  B. False

  Correct Answer: A

• Question 34:

  Based on the results of risk assessment, which should evaluate the adequacy effectiveness of controls encompassing the organization's operations and information system?

  A. External audit activity

  B. Internal audit activity

  C. Organizational adequate control

  D. System's internal effectiveness

  Correct Answer: B

• Question 35:

  Which of the following is Correct?

  A. properly designed non-discretionary controls tend to be more reliable than discretionary controls and are tested differently.

  B. properly designed discretionary controls tend to be more reliable than nondiscretionary controls and are tested in a similar manner.

  C. properly designed non-discretionary controls tend to be less reliable than discretionary controls and are tested in a similar manner.

  D. properly designed discretionary controls tend to be less reliable than non-discretionary controls and are tested in a similar manner.

  Correct Answer: A

• Question 36:

  The documented or tangible control tools used by an organization such as policies and procedures are known as:

  A. Informal controls

  B. Formal controls

  C. Procedural controls

  D. Organizational controls

  Correct Answer: B

• Question 37:

  Non-discretionary controls are:

  A. subject to human choice or judgment

  B. customary controls with which all auditors are familiar.

  C. automatically provided by the system and cannot be bypassed, ignored or overridden based on human judgment.

  D. addresses intangibles such as competence, values, openness and leadership and more difficult to grasp.

  Correct Answer: C

• Question 38:

  If control risk is although minimum, extensive substantive testing will be necessary to determine the validity of transactions and data.

  A. True

  B. False

  Correct Answer: B

• Question 39:

  The level of control risk k cannot be modified during testing if test results indicate a change is warranted.

  A. True

  B. False

  Correct Answer: B

• Question 40:

  ______________ defines internal control, describes its components and provides criteria against which control systems can be evaluated.

  A. Internal Control Organizations (ICO)

  B. Committee on Control Systems (COCS)

  C. Security and Exchange Commission (SEC)

  D. Committee on Sponsoring Organizations (COSO)

  Correct Answer: D