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

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Page: 5 / 9
Total 270 questions

A coding operation where any form of communication is coded or classified in line with some conceptual framework is known as:

A.

Content analysis

B.

Program execution

C.

Formal controls

D.

Integrity investigation

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:

A.

Performance

B.

Organizational

C.

Explanatory

D.

None of the above

A method of measuring the statistical relationship that exists between two or variables is called:

A.

Regression analysis

B.

Trend analysis

C.

Ratio analysis

D.

None of the above

The technique which allows for the study of past and current patterns and can be used to project future patterns is called:

A.

Inspection

B.

Examination

C.

Data collection

D.

Time series

Which of the following is Correct?

A.

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations.

B.

Take guidelines to analyst conflicts of internal auditing.

C.

Required orientation and continuing education regarding audits.

D.

Assets are safeguards for internal audits.

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

Performance measures should be comprehensive enough to reach valid conclusions about the program.

A.

True

B.

False

Which evidence is obtained from individuals through oral or written statements such as interviews, surveys and questionnaires?

A.

Documentary

B.

Testimonial

C.

Analytical

D.

Physical

Which of the following is NOT the internal factor that could affect the objective setting?

A.

Changes in production quotas

B.

Resource or budgetary changes

C.

Economic shifts

D.

Additional or loss of large contracts or customers

Non-discretionary controls are:

A.

subject to human choice or judgment

B.

customary controls with which all auditors are familiar.

C.

automatically provided by the system and cannot be bypassed, ignored or overridden based on human judgment.

D.

addresses intangibles such as competence, values, openness and leadership and more difficult to grasp.