IIA IIA-CCSA Online Practice Questions and Exam Preparation

IIA IIA-CCSA Online Questions & Answers

• Question 101:

  Which factor is inherent in all business activities and as a result must be routinely addressed in internal and external audits?

  A. Change
  B. Risk
  C. Cost
  D. Resources
  B. Risk

• Question 102:

  The CSA process that results in identification of fraud indicators as well as actual fraudulent activities is called:

  A. Fraudulent statements
  B. Reduced risk of fraud
  C. Accountability and control
  D. Natural reluctance to change
  B. Reduced risk of fraud

• Question 103:

  The possibility of an event occurring that will have an impact on the achievement of objectives refers to:

  A. Performance
  B. Progress
  C. Measurement
  D. Risk
  D. Risk

• Question 104:

  Which of the following is NOT the entity's objective that is consistent with the entity's risk appetite?

  A. Strategic
  B. Operations
  C. Reporting
  D. Internal environment
  D. Internal environment

• Question 105:

  Which of the following is NOT the reason why organizations use strategic planning?

  A. To establish and help achieve business objectives.
  B. To focus resources on areas that is key to the organization's success.
  C. To communicate established objectives to stakeholders.
  D. To neglect establish criteria against which to measure progress.
  D. To neglect establish criteria against which to measure progress.

• Question 106:

  Which of the following is NOT the internal factor that could affect the objective setting?

  A. Changes in production quotas
  B. Resource or budgetary changes
  C. Economic shifts
  D. Additional or loss of large contracts or customers
  C. Economic shifts

• Question 107:

  The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continues improvement.

  A. True
  B. False
  A. True

• Question 108:

  Rank vulnerability is based on:

  A. the auditor's preliminary assessment of the adequacy of the controls
  B. the management's emphasize to values, competence and integrity of the system
  C. a system of identification of risks and monitoring them on a regular basis
  D. a system of high volume of cash transactions
  A. the auditor's preliminary assessment of the adequacy of the controls

• Question 109:

  The process of identifying best practices and comparing them to one's own organization is called:

  A. Exhaustive comparison
  B. Benchmarking
  C. Program Evaluation
  D. Timeliness
  B. Benchmarking

• Question 110:

  Which evidence is obtained from individuals through oral or written statements such as interviews, surveys and questionnaires?

  A. Documentary
  B. Testimonial
  C. Analytical
  D. Physical
  B. Testimonial