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

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Page: 7 / 9
Total 270 questions

Which of the following is Correct?

A.

Checklist, a document similar to questionnaire that contains more narrative and less Yes/No questions.

B.

Memorandum, a document similar to questionnaire that contains less narrative and more Yes/No questions.

C.

Checklist, a document similar to questionnaire that contains less narrative and more Yes/No questions.

D.

Memorandum, a document similar to questionnaire that contains more narrative and less Yes/No questions.

The delegation of authority is not well appropriate in relation to the assignment of responsibility.

A.

True

B.

False

Which of the following is correct?

A.

Integrated framework defines internal control broadly and limits internal controls to external controls over financial reporting.

B.

Integrated framework defines external control broadly and does not limit external controls to external controls over financial reporting.

C.

Integrated framework defines internal control broadly and limits internal controls to accounting controls over financial reporting.

D.

Integrated framework defines internal control broadly and does not limit internal controls to accounting controls over financial reporting.

The measures are generally quantitative in that they measure the quantities of products or services delivered by an organization are referred to as:

A.

Output measures

B.

Extensive measures

C.

Experimental measures

D.

Operational measures

Employees are provided a proper amount of supervision in:

A.

Establishment of organizational objectives

B.

Oversight groups

C.

Assignment of authority

D.

Human resource policies and practices

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

A.

Vision statement

B.

Mission statement

C.

Value statement

D.

Organization Policy

Severity of consequences is often dependent on the operation of internal controls.

A.

True

B.

False

Which of the following is Correct?

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.

The emergence of _____________ as a key organizational process gives the internal auditing profession a unique opportunity to shift its focus to risk.

A.

Risk identification

B.

Risk management

C.

Risk analysis

D.

Risk mitigation

Ratio analysis is:

A.

comparison of statistics by showing the relationship of one or more type of units to a single type of unit

B.

comparison of equivalence by showing the equivalent relationship of one type of unit to a different type of unit

C.

comparison of rationality by showing the relationship of multiple types of units to a single type of unit

D.

comparison of proportionality by showing the relationship of one type of unit to a different type of unit