IIA-CCSA Online Practice Questions and Answers

Which of the following is NOT the potential benefit of the CSA to the internal auditing?

A. Improved employee morale

B. Improved ability to test informal controls

C. More efficient use of audit resources

D. Better ability to focus on high-risk areas

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

Which of the following is correct?

A. Employees should rarely monitor the effect of changes in the entity's internal environment and modify the strategic initiatives as necessary.

B. Management should constantly monitor the effect of changes in the entity's external environment and modify the strategic initiatives as necessary.

C. Stakeholders should monitor the effect of changes in the entity's external environment and modify the operational initiatives as necessary.

D. Organization should monitor the effect of changes in the entity's external environment and modify the employee orientation as necessary.

Which of the following is Correct?

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

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

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

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

Design the process to eliminate particular risks, minimizes the risks or change the nature of the risks to be faced is known as:

A. Share the risk

B. Control the risk

C. Avoid the risk

D. None of the above

Which of the following is correct?

A. External control is geared to the achievement of objectives in one or more dispersed categories.

B. Internal control is geared to the achievement of objectives in one or more separate but overlapping categories.

C. External control is geared to the achievement of objectives in one or more separate but overlapping categories.

D. Internal control is geared to the achievement of objectives in one or more dispersed categories.

Risk assessment characteristic of the internal auditor's paradigm has scenario planning as its new paradigm and its old paradigm is:

A. External control

B. Internal control

C. Independent appraisal function

D. Risk factors

Documents that outline the control environment, control points and weakness in a narrative document refer to:

A. Incomplete documents

B. Memorandums

C. Absolute documents

D. Checklists

Detective controls may inhibit the free use of computing resources and can be applied only to the degree that the users are willing to accept.

A. True

B. False

What assesses the quality of performance over time?

A. Internal control monitoring

B. Business decisions

C. Organizational policies and procedures

D. Standardization