Certification in Control Self-Assessment® (CCSA®) (IIA-CCSA) Practice Test

Questions # 11:

To improve the quality of financial reporting through a focus on corporate governance, internal controls and ethical standards, is the mission of:

Options:

Committee on Sponsoring Organizations

Criteria of Commitment

Control Auditors Committee

Control risk property value

Questions # 12:

Project risk assessment is:

Options:

A blend of risk assessment in the implementation phase and risk management in the planning phase.

A blend of risk assessment in the designing phase and risk management in the planning phase.

A blend of risk assessment in the planning phase and risk management in the implementation phase.

A blend of risk assessment in the design phase and risk management in the implementation phase.

Questions # 13:

Which of the following is NOT the control documentation technique?

Options:

Flowcharting

Business process mapping

Financial information availability

Control questionnaires

Questions # 14:

Which of the following is NOT the type of organizational structures?

Options:

Flat vs. tall organizational structures

Centralized vs. decentralized organizations

Productive vs. unproductive structures

Mechanistic vs. organic structures

Questions # 15:

Under the Securities and Exchange Commission’s final rules, management’s annual internal control report must avoid:

Options:

Identify the framework used by management to evaluate effectiveness of internal control.

Shun around the internal control over financial reporting for the company.

Management’s assessment of the effectiveness of the internal control.

A statement that auditor has to issue an attention report on management’s assessment.

Questions # 16:

What refers to shared beliefs, values and behaviors of the members of an organization?

Options:

Culture

Legation

Refinement

Attitude

Questions # 17:

The degree of risk on a board-based level, which a company or other entity is willing to accept in pursuit of its goals, is referred to as:

Options:

Identify Cross-enterprise risk

Risk growth

Risk appetite

Risk seize opportunity

Questions # 18:

Substantive tests are:

Options:

procedures designed to test for validity of flowcharts.

activities designed to test for risk assessment.

procedures designed to test for errors in the system of internal control.

procedures designed to test for errors in the automated control systems.

Questions # 19:

Post implementation reviews of projects allow management to assess the degree to which the objectives were achieved for the resources expended in which phase of project management?

Options:

Implementation

Follow-up

Reporting

Analyzing

Questions # 20:

Ratio analysis is:

Options:

comparison of statistics by showing the relationship of one or more type of units to a single type of unit

comparison of equivalence by showing the equivalent relationship of one type of unit to a different type of unit

comparison of rationality by showing the relationship of multiple types of units to a single type of unit

comparison of proportionality by showing the relationship of one type of unit to a different type of unit

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