IIA-CCSA Exam Practice Test Instant Access

Question 1

After the risks to the organization have been identified, management undertakes a thorough and complete analysis of their possible effects, this is called:

ARisk assessment

BRisk management

CRisk analysis

DRisk control

Answer : C

Question 2

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

ALoss of productivity

BExcessive labor cost

CMissed opportunities

DLoss in process advancement

Answer : C

Question 3

To test transactions for errors, which tool is used by using confirmation technique?

AChecklists

BControl evaluation tables

CAudit software

DSampling software

Answer : D

Question 4

Based on the results of risk assessment, which should evaluate the adequacy effectiveness of controls encompassing the organization's operations and information system?

AExternal audit activity

BInternal audit activity

COrganizational adequate control

DSystem's internal effectiveness

Answer : B

Question 5

Non-discretionary controls are:

Asubject to human choice or judgment

Bcustomary controls with which all auditors are familiar.

Cautomatically provided by the system and cannot be bypassed, ignored or overridden based on human judgment.

Daddresses intangibles such as competence, values, openness and leadership and more difficult to grasp.

Answer : C

Question 6

Which of the following is NOT the step involved in evaluating the internal controls?

AIdentify control points

BDocument an understanding of the control environment

CAssess the level of control risk

DDefine the adequacy of the system of internal control

Answer : D

Question 7

What generally includes estimating the risk's significance, assessing the likelihood of its occurrence and deciding how to manage the risk and what actions should be taken?

ARisk mitigation

BRisk assessment

CRisk analysis

DRisk management

Answer : C

IIA Control Self-Assessment® CCSA® Exam Practice Test