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

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Page: 4 / 9
Total 270 questions

What is defined and collected in a similar manner from period to period to enable users to have a basis for comparing performance over time?

A.

Controllability

B.

Consistency

C.

Efficiency

D.

Completeness

A process affected by an entity’s board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives is called:

A.

Control location

B.

Control activities

C.

Internal control

D.

External control

Internal audit reports characteristic of the internal auditor’s paradigm has internal control as its old paradigm and addressing process risks as its old paradigm.

A.

True

B.

False

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

A.

Facts

B.

Impacts

C.

Scenarios

D.

Figures

Segregation of the accounts payable, disbursement and accounting functions would define a:

A.

Control point

B.

Accountability

C.

Expense level

D.

None of the above

Which of the following is Correct?

A.

Internal audit can focus on validating the evaluation conclusions produced by controlself assessment.

B.

controlling can focus on validating the evaluation conclusions produced by controlself assessment.

C.

Internal audit can focus on resource and budgetary produced by control-self assessment.

D.

Internal audit can focus on better risk assessment produced by control-self assessment.

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

A.

Analytical auditing

B.

Time requirements

C.

Functional specifications

D.

Control activities

Which of the following is Correct?

A.

The decision symbol have three exit points, these can be on the sides and the bottom.

B.

Flowcharts generally flow from top to bottom and right to left.

C.

Flowchart symbols may or may not start with a terminal symbol.

D.

Flowchart symbols should have a single entry point on the bottom of the symbol.

Which of the following is correct?

A.

the end product of strategic planning is the operational plan

B.

the start product of strategic planning is the strategic plan

C.

the end product of strategic planning is the strategic plan

D.

the end product of operational planning is the strategic plan

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

A.

Sufficiency

B.

Feasibility

C.

Consistency

D.

Reliability