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

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Total 270 questions

What describes that what the organization wants to achieve from a very long-term perspective?

A.

Mission statement

B.

Vision statement

C.

Organizational objectives

D.

Long-term strategies

Which of the following is Correct?

A.

Policy adherence is a progressive approach.

B.

Business focus is traditional approach.

C.

Final report is issued by auditors in control self-assessment approach.

D.

Management develops to enhance control structure guided by the auditors using standards in control self-assessment approach.

Risk assessment characteristic of the internal auditor’s paradigm has scenario planning as its new paradigm and its old paradigm is:

A.

External control

B.

Internal control

C.

Independent appraisal function

D.

Risk factors

To verify processing routines, audit software tool is used by using which technique?

A.

Control analysis

B.

Parallel simulation

C.

Flowcharting process

D.

Review program code

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

A.

True

B.

False

What refers to shared beliefs, values and behaviors of the members of an organization?

A.

Culture

B.

Legation

C.

Refinement

D.

Attitude

Proficiency at cultivating and maintaining a web of relationships means to establish a:

A.

Aptitude association

B.

Competence union

C.

Connection

D.

Building bond

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

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

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

A.

Develop strategic plan

B.

Develop specific plan

C.

Communicate the plan

D.

Monitor the plan

The combination of processes and structures implemented by the board in order to inform, direct, manage and monitor the activities of the organization toward its achievements is called:

A.

Supervision

B.

Overseeing

C.

Monitoring capitals

D.

Governance