IIA-CCSA Online Practice Questions and Answers

Operations control is related to the:

A. Effective and efficiency use of the entity's cost.

B. Effective and efficiency use of the entity's space.

C. Effective and efficiency use of the entity's time.

D. Effective and efficiency use of the entity's resources.

New employees, consultants and contractors must receive security awareness training and supporting documentation at the time of employment refers to:

A. Employee orientation

B. Confidentiality agreement

C. Both A and B

D. Neither A nor B

Which of the following is NOT the type of organizational structures?

A. Flat vs. tall organizational structures

B. Centralized vs. decentralized organizations

C. Productive vs. unproductive structures

D. Mechanistic vs. organic structures

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.

Determination that the evidence has a logical relationship to the findings is known as:

A. Competency

B. Feasibility

C. Relevancy

D. Testimonial

Which of the following is correct?

A. the end product of strategic planning is the operational plan

B. the start product of strategic planning is the strategic plan

C. the end product of strategic planning is the strategic plan

D. the end product of operational planning is the strategic plan

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

Outcome measures are:

A. only quantitative and measure results associated with only products delivered by an organization.

B. both quantitative and qualitative and measure both results associated with products and services delivered by an organization.

C. only qualitative and measure results associated with only services delivered by an organization.

D. none of the above

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

In which standard, the chief executive should establish a follow-up process to monitor and ensure that management actions have been effectively implemented or that senior management has accepted the risk of not taking action.

A. 2050.C1- Investigating progress

B. 2500.A3- Implementing progress

C. 2500.A1- Monitoring progress

D. 2500.A2- Mitigating progress

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.

Which of the following is NOT the COSO internal controls interrelated component?

A. Risk assessment

B. Information and communication

C. Internal auditing

D. Control activity

To provide management with information to mitigate the negative consequences associated with accomplishing the organization's objectives is the:

A. Organizational audit activity's assessment plan

B. Risk audit activity's risk plan

C. Internal audit activity's audit plan

D. Operational audit activity's impact plan

To verify processing routines, audit software tool is used by using which technique?

A. Control analysis

B. Parallel simulation

C. Flowcharting process

D. Review program code

Escalation of poor business decisional risk has extensive control response of complex review and can result in:

A. Loss of productivity

B. Excessive labor cost

C. Missed opportunities

D. Loss in process advancement