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Free and Premium IIA IIA-CCSA Dumps Questions Answers

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Total 270 questions

Certification in Control Self-Assessment (CCSA) Questions and Answers

Question 1

Data synthesis is:

Options:

A.

a technique that separately uses single data elements to enhance decision-making

B.

a technique that separately uses multiple data elements to enhance decision-making

C.

a technique that combines and uses single data element to enhance decision-making

D.

a technique that combines and uses multiple data elements to enhance decisionmaking

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Question 2

The risk remaining after management takes action to reduce the impact and likelihood of an adverse event is called residual risk.

Options:

A.

True

B.

False

Question 3

Information related to either the elements outside the organization’s control or to elements that the organization can control at least to some extent is called:

Options:

A.

Performance

B.

Organizational

C.

Explanatory

D.

None of the above

Question 4

The degree of risk on a board-based level, which a company or other entity is willing to accept in pursuit of its goals, is referred to as:

Options:

A.

Identify Cross-enterprise risk

B.

Risk growth

C.

Risk appetite

D.

Risk seize opportunity

Question 5

What has the ability to combine both qualitative and quantitative data in imaginative ways?

Options:

A.

Facts

B.

Impacts

C.

Scenarios

D.

Figures

Question 6

Proficiency in initiating new ideas and leading people in a new direction is called:

Options:

A.

Initiative

B.

Enterprise change

C.

Change catalyst

D.

Change activity

Question 7

Which of the following is Correct?

Options:

A.

People are one of the weakest links in control processes.

B.

Processes are one of the weakest links in control processes.

C.

Products are one of the weakest links in control processes.

D.

Inadequate Planning is one of the weakest links in control processes.

Question 8

If control risk is although minimum, extensive substantive testing will be necessary to determine the validity of transactions and data.

Options:

A.

True

B.

False

Question 9

The four domains of emotional intelligence includes; Self-awareness, Self-management, Social awareness and:

Options:

A.

Organizational awareness

B.

Social skill

C.

Achievement Orientation

D.

Initiative

Question 10

Determination that the evidence has a logical relationship to the findings is known as:

Options:

A.

Competency

B.

Feasibility

C.

Relevancy

D.

Testimonial

Question 11

Which of the following is NOT the potential benefit of the CSA to the internal auditing?

Options:

A.

Improved employee morale

B.

Improved ability to test informal controls

C.

More efficient use of audit resources

D.

Better ability to focus on high-risk areas

Question 12

To articulate performance objectives and provide a means of evaluating whether the objectives have been achieved, this is the goal of:

Options:

A.

Performance plan

B.

Performance resources

C.

Performance outcomes

D.

Performance management

Question 13

What describes the organization’s basic philosophy or core operating principles?

Options:

A.

Vision statement

B.

Mission statement

C.

Value statement

D.

Organization Policy

Question 14

Which of the following is correct?

Options:

A.

Employees should rarely monitor the effect of changes in the entity’s internal environment and modify the strategic initiatives as necessary.

B.

Management should constantly monitor the effect of changes in the entity’s external environment and modify the strategic initiatives as necessary.

C.

Stakeholders should monitor the effect of changes in the entity’s external environment and modify the operational initiatives as necessary.

D.

Organization should monitor the effect of changes in the entity’s external environment and modify the employee orientation as necessary.

Question 15

What assesses the quality of performance over time?

Options:

A.

Internal control monitoring

B.

Business decisions

C.

Organizational policies and procedures

D.

Standardization

Question 16

The ability to manage yourself and your responsibilities is called:

Options:

A.

Management awareness

B.

Achievement Orientation

C.

Conscientiousness

D.

Adaptability

Question 17

Tall organization structures have a large number of levels between the top of the organization and the bottom.

Options:

A.

True

B.

False

Question 18

Which of the following is Correct?

Options:

A.

The organization’s competence to standards is appropriate for its size and the nature of its operations.

B.

The organization’s operating style is appropriate for its size and the nature of its operations.

C.

The organization’s organizational structure is appropriate for its size and the nature of its operations.

D.

The organization’s organizational authority and responsibility is appropriate for its size and the nature of its operations.

Question 19

Compliance tests are procedures designed to verify whether controls are being applied in the manner described in the flowcharts, questionnaires etc.

Options:

A.

True

B.

False

Question 20

Weak internal controls, lack of fraud policy, fiscal problems are all fraud warning signs of:

Options:

A.

Personality characteristics

B.

Organizational characteristics

C.

Operational characteristics

D.

Risk characteristics

Question 21

Control self-assessment questions have which following categories?

Options:

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

Question 22

Which of the following is Correct?

Options:

A.

Workshops involve gathering information from individuals representing different levels in the press.

B.

Workshops involve gathering information from work teams representing different levels in the business unit or function.

C.

Workshops involve gathering information from individuals representing similar levels in the business unit or function.

D.

Workshops involve gathering information from work teams representing similar levels in the lobby.

Question 23

The internal audit activity should evaluate risk exposures relating to the organization’s risk management system, is:

Options:

A.

2010.A1-Risk management standard

B.

2110.A2-Risk management standard

C.

2110.A3-Risk management standard

D.

2010.A4-Risk management standard

Question 24

A process for gathering information, without detailed verification, on the activity being examined is called:

Options:

A.

Examination

B.

Analysis

C.

Investigation

D.

Survey

Question 25

_________ refers to recommended actions should take into account relevant resource limitations.

Options:

A.

Sufficiency

B.

Feasibility

C.

Consistency

D.

Reliability

Question 26

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

Options:

A.

Resource control

B.

Resource utilization

C.

Operations controls

D.

Compliance control

Question 27

Which of the following is NOT the step involved in strategic planning process?

Options:

A.

Develop strategic plan

B.

Develop specific plan

C.

Communicate the plan

D.

Monitor the plan

Question 28

Which activities are designed and implemented to reduce, or otherwise manage, risk at levels that were determined to be acceptable to the management and board?

Options:

A.

Risk Management

B.

Risk Mitigation

C.

Risk Measurement

D.

Risk Prioritization

Question 29

Votes are cast anonymously and all responses are confidential is one of the advantages of:

Options:

A.

Classified voting

B.

Electronic mailing

C.

Electronic voting

D.

None of the above

Question 30

Which of the following is NOT the technique for risk management?

Options:

A.

Transfer

B.

Manage

C.

Investigate

D.

Accept

Question 31

New employees, consultants and contractors must receive security awareness training and supporting documentation at the time of employment refers to:

Options:

A.

Employee orientation

B.

Confidentiality agreement

C.

Both A & B

D.

Neither A nor B

Question 32

Comparison of cost of a program or activity to a measurable unit of output or outcome is called cost-residuary impact.

Options:

A.

True

B.

False

Question 33

What provide means for evaluating the use of inputs to achieve outputs?

Options:

A.

Input/Output measures

B.

Non-Financial measures

C.

Quantifiable measures

D.

Operational measures

Question 34

Which structures characterized by fast information flow between levels of the organization and high employee satisfaction?

Options:

A.

Complex

B.

Centralized

C.

Productive

D.

Flat

Question 35

The documented or tangible control tools used by an organization such as policies and procedures are known as:

Options:

A.

Informal controls

B.

Formal controls

C.

Procedural controls

D.

Organizational controls

Question 36

To provide management with information to mitigate the negative consequences associated with accomplishing the organization’s objectives is the:

Options:

A.

Organizational audit activity’s assessment plan

B.

Risk audit activity’s risk plan

C.

Internal audit activity’s audit plan

D.

Operational audit activity’s impact plan

Question 37

Which of the following is Correct?

Options:

A.

Risk arising from business strategies and activities are identified and prioritized.

B.

Changes arising from business strategies and activities are identified and not prioritized.

C.

Risk arising from business strategies and activities are identified and but less prioritized.

D.

Risk arising from decision strategies and activities are identified and prioritized.

Question 38

What are influenced by size and complexity of the activity being examined, and by the geographical dispersion of the activity?

Options:

A.

Analytical auditing

B.

Time requirements

C.

Functional specifications

D.

Control activities

Question 39

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

Options:

A.

Veracity

B.

Authenticity

C.

Integrity

D.

Accuracy

Question 40

Which of the following is NOT the purpose of an organization that uses self-assessment to have a formal, documented process that allows management and work teams to participate in a structured manner?

Options:

A.

Identifying risk factors and significant exposures.

B.

Accessing the control processes that do not mitigate or manage those risks.

C.

Developing action plans to reduce risks to acceptable levels.

D.

Determining the likelihood of, or assisting in, the achievement of business objectives.

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Total 270 questions