IIA Certified Government Auditing Professional IIA-CCSA Questions & Answers

• Question 51:

  A process affected by an organization's management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives is known as:

  A. Design Process

  B. Control Process

  C. Self-reliance Process

  D. Production Process

  Correct Answer: B

• Question 52:

  Which of the following is correct?

  A. A system of design includes the activities that help ensure that management's strategies and directives are carried out.

  B. A system of process the activities that help ensure that management's strategies and directives are carried out.

  C. A system of control includes the activities that help ensure that management's strategies and directives are carried out.

  D. A system of change includes the activities that help ensure that management's strategies and directives are carried out.

  Correct Answer: C

• Question 53:

  Effectively coordinating the activities of and communicating information among the board, external and internal auditors and management is one of the objectives of:

  A. Internal audit activity

  B. External audit activity

  C. Activity entrustment

  D. Activity Control

  Correct Answer: A

• Question 54:

  The combination of processes and structures implemented by the board in order to inform, direct, manage and monitor the activities of the organization toward its achievements is called:

  A. Supervision

  B. Overseeing

  C. Monitoring capitals

  D. Governance

  Correct Answer: D

• Question 55:

  ___________ is charged with overseeing the establishment, administration and evaluation of the processes of risk management and control.

  A. Senior management

  B. Junior management

  C. Governance

  D. Organization

  Correct Answer: A

• Question 56:

  Which auditors provide varying degrees of assurance about the state of effectiveness of the risk management and control processes of the organization?

  A. Senior management

  B. Operating managers

  C. Internal and External

  D. Organizational

  Correct Answer: C

• Question 57:

  Under the Securities and Exchange Commission's final rules, management's annual internal control report must avoid:

  A. Identify the framework used by management to evaluate effectiveness of internal control.

  B. Shun around the internal control over financial reporting for the company.

  C. Management's assessment of the effectiveness of the internal control.

  D. A statement that auditor has to issue an attention report on management's assessment.

  Correct Answer: B

• Question 58:

  Severity of consequences is often dependent on the operation of internal controls.

  A. True

  B. False

  Correct Answer: A

• Question 59:

  Which of the following is Correct?

  A. those risks that reduce consequences to immateriality are tested at the time of risk measurement.

  B. those audits that reduce consequences to immateriality are tested during the program execution.

  C. those internal controls that reduce consequences to immateriality are tested in the audit program.

  D. those amendments that reduce consequences to immateriality are tested after the feedback.

  Correct Answer: C

• Question 60:

  Which of the following is NOT the dimension of both risks and their consequences?

  A. Risk occurrence

  B. Risk mitigation

  C. Severity of consequences

  D. Timing of risk and duration of its consequence

  Correct Answer: B