IIA IIA-CCSA Online Practice Questions and Exam Preparation

IIA IIA-CCSA Online Questions & Answers

• Question 121:

  What describes the purpose of the organization and how it is organized to meet its goals is called:

  A. System
  B. Mission
  C. Objectives
  D. Philosophy
  D. Philosophy

• Question 122:

  Unrestricted access to subsidiary ledgers and general ledger is a fraud warning sign of:

  A. Accounts payable
  B. Cash receipt
  C. Inventory
  D. Accounts receivable
  D. Accounts receivable

• Question 123:

  In any organization of people, ___________ is the blending of purpose, commitment, capability, monitoring and learning.

  A. Standardization
  B. Communication
  C. Essence of control
  D. Reliability of internal/external reporting
  C. Essence of control

• Question 124:

  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
  B. Internal audit activity

• Question 125:

  Escalation of poor business decisional risk has extensive control response of complex review and can result in:

  A. Loss of productivity
  B. Excessive labor cost
  C. Missed opportunities
  D. Loss in process advancement
  C. Missed opportunities

• Question 126:

  What assesses the quality of performance over time?

  A. Internal control monitoring
  B. Business decisions
  C. Organizational policies and procedures
  D. Standardization
  A. Internal control monitoring

• Question 127:

  Organizations with centralized structures with a strict chain of command and typically perform highly repetitive tasks grouped within their functional areas, have:

  A. Machine bureaucracy
  B. Performance bureaucracy
  C. Functional bureaucracy
  D. Organizational bureaucracy
  A. Machine bureaucracy

• Question 128:

  What involves comparing the program's performance with other similar programs that are effective?

  A. Trend analysis
  B. Benchmarking
  C. Comparing efficiency
  D. None of the above
  B. Benchmarking

• Question 129:

  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
  C. Internal and External

• Question 130:

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

  A. True
  B. False
  A. True