IIA-CCSA Online Practice Questions and Answers

In traditional approach, objectives used were of management's and in control selfassessment approach it is of work teams'.

A. True

B. False

Proficiency at cultivating and maintaining a web of relationships means to establish a: A. Aptitude association

B. Competence union

C. Connection

D. Building bond

_________ are preferred if the culture in the organization may hinder open, candid discussions in workshop settings or of management desires to minimize the time spent and cost incurred in gathering the information.

A. Interviews

B. Surveys

C. Dialogues

D. Conferences

To determine the scope of CSA, specific goals, work groups to be involved, resources needed and potential barriers to success for each CSA project in its which phase?

A. Implementation

B. Reporting

C. Planning

D. Analyzing

No proper documentation of adds, changes or deletions to vendor master file is a fraud warning sign of:

A. Personality characteristics

B. Organizational characteristics

C. Accounts payable D. Accounts receivable

Alleged perpetrators have the right to expect an objective investigation and that allegations against them will be kept as confidential as possible until they are substantiated, this refers to;

A. Standardized enforcement

B. Professionalism maintenance

C. Classified investigation

D. Chronological acts

A weak control is equal to high vulnerability and a strong control is equal to the low vulnerability.

A. True

B. False

Substantive tests are:

A. procedures designed to test for validity of flowcharts.

B. activities designed to test for risk assessment.

C. procedures designed to test for errors in the system of internal control.

D. procedures designed to test for errors in the automated control systems.

Which of the following is NOT the control documentation technique?

A. Flowcharting

B. Business process mapping

C. Financial information availability

D. Control questionnaires

The more extensive and detailed the documentation, the more it is to communicate and understand the optimal solution.

A. True

B. False