IIA Certified Government Auditing Professional IIA-CCSA Questions & Answers

• Question 41:

  A document that outlines in visual and narrative format the processes and control points within the process is called:

  A. Flowchart

  B. Visual aids

  C. Visual illustration

  D. None of the above

  Correct Answer: A

• Question 42:

  Which of the following is Correct?

  A. Checklist, a document similar to questionnaire that contains more narrative and less Yes/No questions.

  B. Memorandum, a document similar to questionnaire that contains less narrative and more Yes/No questions.

  C. Checklist, a document similar to questionnaire that contains less narrative and more Yes/No questions.

  D. Memorandum, a document similar to questionnaire that contains more narrative and less Yes/No questions.

  Correct Answer: C

• Question 43:

  Documents that outline the control environment, control points and weakness in a narrative document refer to:

  A. Incomplete documents

  B. Memorandums

  C. Absolute documents

  D. Checklists

  Correct Answer: B

• Question 44:

  Which of the following is NOT the step involved in evaluating the internal controls?

  A. Identify control points

  B. Document an understanding of the control environment

  C. Assess the level of control risk

  D. Define the adequacy of the system of internal control

  Correct Answer: D

• Question 45:

  Segregation of the accounts payable, disbursement and accounting functions would define a:

  A. Control point

  B. Accountability

  C. Expense level

  D. None of the above

  Correct Answer: A

• Question 46:

  What generally includes estimating the risk's significance, assessing the likelihood of its occurrence and deciding how to manage the risk and what actions should be taken?

  A. Risk mitigation

  B. Risk assessment

  C. Risk analysis

  D. Risk management

  Correct Answer: C

• Question 47:

  The identification and analysis of relevant risks associated with achieving objectives the forming a basis for determining how risks should be managed and controlled is called:

  A. Risk mitigation

  B. Risk assessment

  C. Risk identification

  D. Risk audits

  Correct Answer: B

• Question 48:

  Procedures and information related to the achievement of organizational objectives and the operational efficiency and effectiveness of the organizations refers to:

  A. Administrative controls

  B. Accounting controls

  C. Procedural controls

  D. Financial records

  Correct Answer: A

• Question 49:

  Accounting controls are:

  A. Procedures and information related to the activity-level achievements of processes and reliability of financial records.

  B. Information related to the controlling of assets and reliability of financial records.

  C. Procedures related to the management of expenses and reliability of financial records.

  D. Procedures and information related to the safeguarding of assets and reliability of financial records.

  Correct Answer: D

• Question 50:

  Consulting engaged objectives should be consistent with the overall values and goals of the organization.

  A. True

  B. False

  Correct Answer: A