IIA Control Self-Assessment® CCSA® Exam Practice Test

What flow from and are linked with the organization's entity wide objectives and strategic plans?

The documented or tangible control tools used by an organization such as policies and procedures are known as:

______________ defines internal control, describes its components and provides criteria against which control systems can be evaluated.

The level of control risk k cannot be modified during testing if test results indicate a change is warranted.

If control risk is although minimum, extensive substantive testing will be necessary to determine the validity of transactions and data.

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

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