CCSA Dumps CCSA Braindumps
CCSA Real Questions CCSA Practice Test CCSA Actual Questions
Certification in Control Self-Assessment (IIA-CCSA)
https://killexams.com/pass4sure/exam-detail/CCSA
Detective controls may inhibit the free use of computing resources and can be applied only to the degree that the users are willing to accept.
True
False
Which of the following is NOT the factor involved that influence the state of an organization’s control environment?
History of control weakness
Strong code of conduct
Strong ethics policy
Improve productivity
In order to achieve balance between and , internal controls should be proactive, value-added, cost-effective, and manage risk exposure.
Risk, productivity
Risk, control
Control, productivity
Test, risk
Escalation of poor business decisional risk has extensive control response of complex review and can result in:
Loss of productivity
Excessive labor cost
Missed opportunities
Loss in process advancement
Which risk exposure has extensive control response of presidential approval for public
announcements and can result in poor efficiency.
Increase in loss of assets
Poor business decisions
Excessive non-compliance
Public scandals
What assesses the quality of performance over time?
Internal control monitoring
Business decisions
Organizational policies and procedures
Standardization
An ethical tone has been established at the top of the organization and has been communicated throughout the organization.
True
False
The organization has performed analyses of the knowledge, skills, and abilities needed to perform jobs in an appropriate manner in order to:
Management’s philosophy
Commitment to competence
Organizational structure
None of the above
Which of the following is Correct?
The organization’s competence to standards is appropriate for its size and the nature of its operations.
The organization’s operating style is appropriate for its size and the nature of its
operations.
The organization’s organizational structure is appropriate for its size and the nature of
its operations.
The organization’s organizational authority and responsibility is appropriate for its
size and the nature of its operations.
The delegation of authority is not well appropriate in relation to the assignment of responsibility.
True
False
Employees are provided a proper amount of supervision in:
Establishment of organizational objectives
Oversight groups
Assignment of authority
Human resource policies and practices
are clearly communicated to all employees and management obtains feedback signifying that the communication has been effective.
Entity wide objectives
Activity-level objectives
Presentations
Forms and means of communication
What flow from and are linked with the organization’s entity wide objectives and strategic plans?
Entity wide plans
Activity-level objectives
General applications
Risk control activities
After the risks to the organization have been identified, management undertakes a thorough and complete analysis of their possible effects, this is called:
Risk assessment
Risk management
Risk analysis
Risk control
Management has a strategy to ensure that
is effective and will trigger
separate evaluations where problems are identified or systems are critical and testing is
periodically desirable.
System monitoring
Activity-level monitoring
Internal control monitoring
Ongoing monitoring
Which of the following is Correct?
Communications from external parties should corroborate internally generated data or indicate problems with internal control.
Approval from external parties should corroborate externally generated data or indicate problems with internal control.
Communications from internal parties should corroborate internally generated data or indicate problems with external control.
Communications from internal parties should corroborate externally generated data or indicate problems with external control.
The organization has a mechanism to ensure the prompt resolution of findings from
audits and other reviews through:
Program evaluation
Audit resolution
Ongoing monitoring
Control environment
6$03/( 48(67,216
7KHVH TXHVWLRQV DUH IRU GHPR SXUSRVH RQO\ )XOO YHUVLRQ LV XS WR GDWH DQG FRQWDLQV DFWXDO TXHVWLRQV DQG DQVZHUV
.LOOH[DPV FRP LV DQ RQOLQH SODWIRUP WKDW RIIHUV D ZLGH UDQJH RI VHUYLFHV UHODWHG WR FHUWLILFDWLRQ H[DP SUHSDUDWLRQ 7KH SODWIRUP SURYLGHV DFWXDO TXHVWLRQV H[DP GXPSV DQG SUDFWLFH WHVWV WR KHOS LQGLYLGXDOV SUHSDUH IRU YDULRXV FHUWLILFDWLRQ H[DPV ZLWK FRQILGHQFH +HUH DUH VRPH NH\ IHDWXUHV DQG VHUYLFHV RIIHUHG E\ .LOOH[DPV FRP
$FWXDO ([DP 4XHVWLRQV .LOOH[DPV FRP SURYLGHV DFWXDO H[DP TXHVWLRQV WKDW DUH H[SHULHQFHG LQ WHVW FHQWHUV 7KHVH TXHVWLRQV DUH XSGDWHG UHJXODUO\ WR HQVXUH WKH\ DUH XS WR GDWH DQG UHOHYDQW WR WKH ODWHVW H[DP V\OODEXV %\ VWXG\LQJ WKHVH DFWXDO TXHVWLRQV FDQGLGDWHV FDQ IDPLOLDUL]H WKHPVHOYHV ZLWK WKH FRQWHQW DQG IRUPDW RI WKH UHDO H[DP
([DP 'XPSV .LOOH[DPV FRP RIIHUV H[DP GXPSV LQ 3') IRUPDW 7KHVH GXPSV FRQWDLQ D FRPSUHKHQVLYH FROOHFWLRQ RI TXHVWLRQV DQG DQVZHUV WKDW FRYHU WKH H[DP WRSLFV %\ XVLQJ WKHVH GXPSV FDQGLGDWHV FDQ HQKDQFH WKHLU NQRZOHGJH DQG LPSURYH WKHLU FKDQFHV RI VXFFHVV LQ WKH FHUWLILFDWLRQ H[DP
3UDFWLFH 7HVWV .LOOH[DPV FRP SURYLGHV SUDFWLFH WHVWV WKURXJK WKHLU GHVNWRS 9&( H[DP VLPXODWRU DQG RQOLQH WHVW HQJLQH 7KHVH SUDFWLFH WHVWV VLPXODWH WKH UHDO H[DP HQYLURQPHQW DQG KHOS FDQGLGDWHV DVVHVV WKHLU UHDGLQHVV IRU WKH DFWXDO H[DP 7KH SUDFWLFH WHVWV FRYHU D ZLGH UDQJH RI TXHVWLRQV DQG HQDEOH FDQGLGDWHV WR LGHQWLI\ WKHLU VWUHQJWKV DQG ZHDNQHVVHV
*XDUDQWHHG 6XFFHVV .LOOH[DPV FRP RIIHUV D VXFFHVV JXDUDQWHH ZLWK WKHLU H[DP GXPSV 7KH\ FODLP WKDW E\ XVLQJ WKHLU PDWHULDOV FDQGLGDWHV ZLOO SDVV WKHLU H[DPV RQ WKH ILUVW DWWHPSW RU WKH\ ZLOO UHIXQG WKH SXUFKDVH SULFH 7KLV JXDUDQWHH SURYLGHV DVVXUDQFH DQG FRQILGHQFH WR LQGLYLGXDOV SUHSDULQJ IRU FHUWLILFDWLRQ H[DPV
8SGDWHG &RQWHQW .LOOH[DPV FRP UHJXODUO\ XSGDWHV LWV TXHVWLRQ EDQN DQG H[DP GXPSV WR HQVXUH WKDW WKH\ DUH FXUUHQW DQG UHIOHFW WKH ODWHVW FKDQJHV LQ WKH H[DP V\OODEXV 7KLV KHOSV FDQGLGDWHV VWD\ XS WR GDWH ZLWK WKH H[DP FRQWHQW DQG LQFUHDVHV WKHLU FKDQFHV RI VXFFHVV
7HFKQLFDO 6XSSRUW .LOOH[DPV FRP SURYLGHV IUHH [ WHFKQLFDO VXSSRUW WR DVVLVW FDQGLGDWHV ZLWK DQ\ TXHULHV RU LVVXHV WKH\ PD\ HQFRXQWHU ZKLOH XVLQJ WKHLU VHUYLFHV 7KHLU FHUWLILHG H[SHUWV DUH DYDLODEOH WR SURYLGH JXLGDQFH DQG KHOS FDQGLGDWHV WKURXJKRXW WKHLU H[DP SUHSDUDWLRQ MRXUQH\
'PS .PSF FYBNT WJTJU IUUQT LJMMFYBNT DPN WFOEPST FYBN MJTU
.LOO \RXU H[DP DW )LUVW $WWHPSW *XDUDQWHHG