IIA-CCSA Online Practice Questions and Answers

_________ 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

An efficient and economical method of storing data so it can be accessed quickly for management decisions using access tools like searches and records is known as:

A. Database

B. Data dictionary

C. Data repository

D. Catalog

Which of the following is Correct?

A. more highly centralized organizations tend to push responsibility for making important decisions to lower levels of management.

B. more highly decentralized organizations tend to push responsibility for making important decisions to lower levels of management.

C. more highly productive organizations tend to push responsibility for making important decisions to upper levels of management.

D. more highly flat organizations tend to push responsibility for making important decisions to upper levels of management.

Which of the following is Correct?

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

B. 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.

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

D. 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.

Action plans should have which following characteristics to be effective?

A. Practical, Feasible, durable, General

B. Practical, Feasible, Cost effective, Specific

C. Sufficient, changeable, Cost effective, Specific

D. Practical, Feasible, Reliable, Specific

To make sure the performance data is accurate, sufficient and reliable is called:

A. data validation

B. data verification

C. data reliability

D. data measurement

Which factor is inherent in all business activities and as a result must be routinely addressed in internal and external audits?

A. Change

B. Risk

C. Cost

D. Resources

Risk is assessed at which three levels?

A. Strategic, Process and Operational

B. Business, Process and Operational

C. Strategic, Process and Assertion

D. Quantifiable, Strategic, and Operational

What is used to develop and manage the current period of organizational activity?

A. People

B. Process

C. Product

D. Project

Compliance objective is:

A. guidelines to handle internal controls monitoring with standards

B. policy or procedure that help ensure management's objectives

C. timely information and communication about company's goals

D. observance of tax laws, industry requirement and regulatory requirements