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IIA IIA-CCSA - Certification in Control Self-Assessment® (CCSA®)

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Total 270 questions

A process to identify events potentially affecting the entity and manage risk within its risk appetite is known as:

A.

Enterprise Risk Management

B.

Stricter Risk Disclosure

C.

Overlapping Risk Classification

D.

Risk Management Strategy

“Getting the ball rolling” by facilitating the process, scheduling meetings, arranging necessary facilities and equipment and gather information all includes in __________ phase of project management.

A.

Implementation

B.

Reporting

C.

Planning

D.

Analyzing

Which of the following is NOT the step involved in evaluating the internal controls?

A.

Identify control points

B.

Document an understanding of the control environment

C.

Assess the level of control risk

D.

Define the adequacy of the system of internal control

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

A.

Organizational awareness

B.

Social skill

C.

Achievement Orientation

D.

Initiative

2010- Planning standard states that:

A.

The external audit activity’s plan of engagements should be based on a productivity assessment, undertaken at least annually.

B.

The internal audit activity’s project of engagements should be based on a change assessment, undertaken at least annually.

C.

The internal audit activity’s plan of engagements should be based on a risk assessment, undertaken at least annually.

D.

The external audit activity’s plan of engagements should be based on a process assessment, undertaken periodically.

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

A.

Complex

B.

Centralized

C.

Productive

D.

Flat

Who identified internal control components including Control environment, Information & communication, risk assessment, control activities and Monitoring?

A.

The American Institute of Standards (AIS)

B.

The American Institute of Certified Professional Accountants (AICPA)

C.

The American Institute of Certified Control (AICC)

D.

The American Institute of Professional Studies (AIPS

__________ is relating to the entity’s fulfillment with applicable laws and regulations.

A.

Compliance control

B.

Efficiency control

C.

Timeliness control

D.

Law enforcement

In which standard, the internal audit activity should evaluate and contribute to the improvement of risk management, control and governance processes using a systematic approach.

A.

2020-Communication and approval

B.

2010-Planning

C.

2120- Controlling

D.

2100-Nature of work

___________ 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