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

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:

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

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?