IIA IIA-CCSA Online Practice Questions and Exam Preparation

IIA IIA-CCSA Online Questions & Answers

• Question 171:

  When internal auditors establishes trust and thus provides the basis for reliance on their judgment, this refers to:

  A. Veracity
  B. Authenticity
  C. Integrity
  D. Accuracy
  C. Integrity

• Question 172:

  Which of the following is NOT the COSO internal controls interrelated component?

  A. Risk assessment
  B. Information and communication
  C. Internal auditing
  D. Control activity
  C. Internal auditing

• Question 173:

  Which of the following is NOT the potential benefit of the CSA to the organization?

  A. Better risk assessment
  B. Improved employee morale
  C. Improved ability to test
  D. Efficient business processes
  C. Improved ability to test

• Question 174:

  Effective and efficient use of the entity's resources is called:

  A. Resource control
  B. Resource utilization
  C. Operations controls
  D. Compliance control
  C. Operations controls

• Question 175:

  Which of the following is NOT the control documentation technique?

  A. Flowcharting
  B. Business process mapping
  C. Financial information availability
  D. Control questionnaires
  C. Financial information availability

• Question 176:

  Control self-assessment questions have which following categories?

  A. General or Core questions
  B. Questions relating to particular business function
  C. Questions relating to specific business unit involves in workshop
  D. All of the above
  D. All of the above

• Question 177:

  _____________ define specific organizational goals and should be reasonably obtainable and contain execution strategies.

  A. Operating objectives
  B. Resourcing objectives
  C. Organizational objectives
  D. Executable objectives
  A. Operating objectives

• Question 178:

  What is the additional evidence in support of primary or secondary evidence?

  A. Trend comparison
  B. Data synthesis
  C. Risk control
  D. Corroborative evidence
  D. Corroborative evidence

• Question 179:

  ______________ 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)
  D. Committee on Sponsoring Organizations (COSO)

• Question 180:

  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
  B. Risk assessment