IIA-CCSA Practice Exam Questions with Answers Certification in Control Self-Assessment (CCSA) Certification

True

False

True

False

In traditional approach, reporting was done by work teams and in control selfassessment approach it is done by auditors.

In traditional approach, reporting was done by auditors and in control self-assessment approach it is done by work teams.

In traditional approach, setting business objectives were done by auditors and in control self-assessment approach it is done by management.

In traditional approach, accessing risks were done by auditors and in control selfassessment approach it is also done by auditors.

Vulnerability/control risk is determined after ranking control activities.

Vulnerability/control risk is determined after ranking risk assessment.

Vulnerability/control risk is determined after ranking inherent risk.

Vulnerability/control risk is determined after ranking competence and integrity values.

True

False

Perform duty with honesty and responsibility.

Observe law and make disclosures expected by law.

Knowingly engage in acts that are discreditable to the organization.

Respect to and contribute to the legitimate objectives of the organization.

People are one of the weakest links in control processes.

Processes are one of the weakest links in control processes.

Products are one of the weakest links in control processes.

Inadequate Planning is one of the weakest links in control processes.

Analyzing, Planning, Developing and Reporting

Analyzing, Planning, Accountability and Reporting

Planning, Analyzing, Developing and Changing

Planning, Developing, Reporting and Follow-up

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

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

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

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

Transfer

Manage

Investigate

Accept

Changes in production quotas

Resource or budgetary changes

Economic shifts

Additional or loss of large contracts or customers

Program conclusion specify all activities and linking the program activities to expected final results.

Program modeling specify all activities and linking the program activities to expected intermediate and ultimate results.

Program developing specify all activities and linking the program activities to expected ultimate results.

Program integrity specify all activities and linking the program activities to expected intermediate results.

Implementation

Reporting

Planning

Analyzing

a technique that separately uses single data elements to enhance decision-making

a technique that separately uses multiple data elements to enhance decision-making

a technique that combines and uses single data element to enhance decision-making

a technique that combines and uses multiple data elements to enhance decisionmaking

Culture

Legation

Refinement

Attitude

Reputation risk

Operational risk

Strategic risk

Fiscal risk

Managers are often involved in CSA because of their expertise and experience in both business of the organization and its related risks and controls.

Internal auditors are often involved in CSA because of their expertise and experience in both business of the organization and its related risks and controls.

Team workers are often involved in CSA because of their experience in business of the organization.

External auditors are often involved in CSA because of their expertise and experience in both business of the organization and its related risks and controls.

A blend of risk assessment in the implementation phase and risk management in the planning phase.

A blend of risk assessment in the designing phase and risk management in the planning phase.

A blend of risk assessment in the planning phase and risk management in the implementation phase.

A blend of risk assessment in the design phase and risk management in the implementation phase.

Managers

Employees

Stakeholders

Team workers

Classified voting

Electronic mailing

Electronic voting

None of the above

In control-based format, the facilitator identifies the key risks and their mitigation controls before the beginning of the workshop.

In process-based format, the facilitator identifies the key risks and their mitigation controls before the beginning of the workshop.

In control-based format, the facilitator identifies the key risks and their mitigation controls after the beginning of the workshop.

In risk-based format, the facilitator identifies the key risks and their mitigation controls after the beginning of the workshop.

Risk Planning

Risk Monitoring

Risk Identification

Risk Management

Content analysis

Program execution

Formal controls

Integrity investigation

Unmodified risk

Operational risk

Absolute risk

Fiscal risk

The organization’s competence to standards is appropriate for its size and the nature of its operations.

The organization’s operating style is appropriate for its size and the nature of its operations.

The organization’s organizational structure is appropriate for its size and the nature of its operations.

The organization’s organizational authority and responsibility is appropriate for its size and the nature of its operations.

True

False

True

False

Auditing Reviews

Internal Auditing Profession

Auditing Standards

Institute of Internal Auditors

Procedure-based format

Process-based format

Activity-based format

Process-based format

Organizational awareness

Social skill

Achievement Orientation

Initiative

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

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

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

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

Governance

Activity Approval

Communication

Evaluation

Workshops can be very useful when a number of employees are away from work for a limited period time.

Workshops can be very expensive when a number of employees are away from work for an extended period time.

Workshops can be very expensive when there is a good management support among employees.

Workshops can be very least costly when a number of employees are away from work for an extended period time.

Compliance control

Efficiency control

Timeliness control

Law enforcement

To determine the amount of change occurring in the organization.

Develop one or more general statements in the form of mission and objective.

Develop specific plans for achieving objectives.

Communicate the plan to affected staff.