IIA-CCSA® Exam Practice Test Instant Access

Question 1

Which of the following is Correct?

ACommunications from external parties should corroborate internally generated data or indicate problems with internal control.

BApproval from external parties should corroborate externally generated data or indicate problems with internal control.

CCommunications from internal parties should corroborate internally generated data or indicate problems with external control.

DCommunications from internal parties should corroborate externally generated data or indicate problems with external control.

Answer : A

Question 2

Which of the following is Correct?

AThe organization's competence to standards is appropriate for its size and the nature of its operations.

BThe organization's operating style is appropriate for its size and the nature of its operations.

CThe organization's organizational structure is appropriate for its size and the nature of its operations.

DThe organization's organizational authority and responsibility is appropriate for its size and the nature of its operations.

Answer : C

Question 3

Which of the following is Correct?

AThe decision symbol have three exit points, these can be on the sides and the bottom.

BFlowcharts generally flow from top to bottom and right to left.

CFlowchart symbols may or may not start with a terminal symbol.

DFlowchart symbols should have a single entry point on the bottom of the symbol.

Answer : D

Question 4

Which of the following is Correct?

Aproperly designed non-discretionary controls tend to be more reliable than discretionary controls and are tested differently.

Bproperly designed discretionary controls tend to be more reliable than nondiscretionary controls and are tested in a similar manner.

Cproperly designed non-discretionary controls tend to be less reliable than discretionary controls and are tested in a similar manner.

Dproperly designed discretionary controls tend to be less reliable than non-discretionary controls and are tested in a similar manner.

Answer : A

Question 5

Which of the following is Correct?

AChecklist, a document similar to questionnaire that contains more narrative and less Yes/No questions.

BMemorandum, a document similar to questionnaire that contains less narrative and more Yes/No questions.

CChecklist, a document similar to questionnaire that contains less narrative and more Yes/No questions.

DMemorandum, a document similar to questionnaire that contains more narrative and less Yes/No questions.

Answer : C

Question 6

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

AIncomplete documents

BMemorandums

CAbsolute documents

DChecklists

Answer : B

Question 7

Segregation of the accounts payable, disbursement and accounting functions would define a:

AControl point

BAccountability

CExpense level

DNone of the above

Answer : A

IIA-CCSA Control Self-Assessment® CCSA® Exam Practice Test