It is more faster and easier to pass the IIA IIA-CCSA exam by using Download IIA Certification in Control Self-Assessment® (CCSA®) questuins and answers. Immediate access to the Far out IIA-CCSA Exam and find the same core area IIA-CCSA questions with professionally verified answers, then PASS your exam with a high score now.
Q33. Which structures characterized by fast information flow between levels of the organization and high employee satisfaction?
A. Complex
B. Centralized
C. Productive
D. Flat
Answer: D
Q34. A process affected by an entity’s board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives is called:
A. Control location
B. Control activities
C. Internal control
D. External control
Answer: C
Q35. What involves comparing the program’s performance with other similar programs that are effective?
A. Trend analysis
B. Benchmarking
C. Comparing efficiency
D. None of the above
Answer: B
Q36. To test transactions for errors, which tool is used by using confirmation technique?
A. Checklists
B. Control evaluation tables
C. Audit software
D. Sampling software
Answer: D
Q37. Performance measures should be comprehensive enough to reach valid conclusions about the program.
A. True
B. False
Answer: A
Q38. 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
Answer: B
Q39. Change in moral environment says:
A. require modifications of training policies or personnel rules
B. change or increase areas of emphasis
C. tightens controls and performance measures
D. obtains and responds to feedback from external parties
Answer: C
Q40. 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.
Answer: D
Q41. Consulting engaged objectives should be consistent with the overall values and goals of the organization.
A. True
B. False
Answer: A
Q42. 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.
Answer: D
Q43. Effectively coordinating the activities of and communicating information among the board, external and internal auditors and management is one of the objectives of:
A. Governance
B. Activity Approval
C. Communication
D. Evaluation
Answer: A
Q44. Based on the results of risk assessment, which should evaluate the adequacy effectiveness of controls encompassing the organization’s operations and information system?
A. External audit activity
B. Internal audit activity
C. Organizational adequate control
D. System’s internal effectiveness
Answer: B
Q45. Which of the following is correct?
A. Internal audit characteristic of the internal auditor’s paradigm has internal control as its old paradigm and risk management as its new paradigm.
B. Internal audit characteristic of the internal auditor’s paradigm has internal control as its new paradigm and cost management as its old paradigm.
C. Internal audit response characteristic of the internal auditor’s paradigm has internal control as its old paradigm and risk management as its new paradigm.
D. Internal audit response characteristic of the internal auditor’s paradigm has internal control as its new paradigm and risk management as its old paradigm.
Answer: A
Q46. Work group participants may be suspicious and even hostile, seeing CSA as a management ploy to find out more about them, when:
A. auditor implements several critical points with respect to use of CSA
B. auditor doesn’t able to recognize several critical points with respect to use of CSA
C. auditor reports several critical points with respect to use of CSA
D. auditor recognizes several critical points with respect to use of CSA
Answer: D
Q47. “Getting the ball rolling” by facilitating the process, scheduling meetings, arranging necessary facilities and equipment and gather information all includes in phase of project management.
A. Implementation
B. Reporting
C. Planning
D. Analyzing
Answer: A
Q48. structures tend to evolve in highly formal, centralized organizations where employees are subject to strict controls and little flexibility in decision making.
A. Simple
B. Professional
C. Mechanistic
D. Organic
Answer: C