IIA-CCSA Online Practice Questions and Answers

What is commonly used to produce a quick answer to a specific question or concern about a particular process, activity or procedure?

A. Rapid flow analysis

B. Immediate respondents

C. Management-produces analysis

D. Supervision board

Which of the following is NOT the potential benefit of the CSA to the organization?

A. Better risk assessment

B. Improved employee morale

C. Improved ability to test

D. Efficient business processes

Weak internal controls, lack of fraud policy, fiscal problems are all fraud warning signs of:

A. Personality characteristics

B. Organizational characteristics

C. Operational characteristics

D. Risk characteristics

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

The risk that some action or inaction by the entity will impair the organization's ability to reach its goals and objectives is known as:

A. Reputation risk

B. Operational risk

C. Strategic risk

D. Fiscal risk

Which of the following is Correct?

A. Control environment is designed to prevent and detect errors and omissions in the conduct of routine business functions.

B. Control activities are designed to prevent and detect errors and omissions in the conduct of routine business functions.

C. Risk assessment is designed to prevent and detect errors and omissions in the conduct of routine business functions.

D. Monitoring is designed to prevent and detect errors and omissions in the conduct of routine business functions.

Internal audit focus characteristic of the internal auditor's paradigm has internal control as its old paradigm and its new paradigm is:

A. Important risks

B. continuous monitoring

C. Business risk

D. Diversify risk

A document that outlines in visual and narrative format the processes and control points within the process is called:

A. Flowchart

B. Visual aids

C. Visual illustration

D. None of the above

Compliance tests are procedures designed to verify whether controls are being applied in the manner described in the flowcharts, questionnaires etc.

A. True

B. False

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