image


CCSA Dumps CCSA Braindumps

CCSA Real Questions CCSA Practice Test CCSA Actual Questions


IIA


CCSA


Certification in Control Self-Assessment (IIA-CCSA)


https://killexams.com/pass4sure/exam-detail/CCSA


QUESTION: 254

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.


  1. True

  2. False


Answer: A


QUESTION: 255

Which of the following is NOT the factor involved that influence the state of an organization’s control environment?


  1. History of control weakness

  2. Strong code of conduct

  3. Strong ethics policy

  4. Improve productivity


Answer: D


QUESTION: 256

In order to achieve balance between and , internal controls should be proactive, value-added, cost-effective, and manage risk exposure.


  1. Risk, productivity

  2. Risk, control

  3. Control, productivity

  4. Test, risk


Answer: B


QUESTION: 257

Escalation of poor business decisional risk has extensive control response of complex review and can result in:


  1. Loss of productivity

  2. Excessive labor cost

  3. Missed opportunities

  4. Loss in process advancement


Answer: C


QUESTION: 258

Which risk exposure has extensive control response of presidential approval for public

announcements and can result in poor efficiency.


  1. Increase in loss of assets

  2. Poor business decisions

  3. Excessive non-compliance

  4. Public scandals


Answer: D


QUESTION: 259

What assesses the quality of performance over time?


  1. Internal control monitoring

  2. Business decisions

  3. Organizational policies and procedures

  4. Standardization


Answer: A


QUESTION: 260

An ethical tone has been established at the top of the organization and has been communicated throughout the organization.


  1. True

  2. False


Answer: A


QUESTION: 261

The organization has performed analyses of the knowledge, skills, and abilities needed to perform jobs in an appropriate manner in order to:


  1. Management’s philosophy

  2. Commitment to competence


  3. Organizational structure

  4. None of the above


Answer: B


QUESTION: 262

Which of the following is Correct?


  1. The organization’s competence to standards is appropriate for its size and the nature of its operations.

  2. The organization’s operating style is appropriate for its size and the nature of its

    operations.

  3. The organization’s organizational structure is appropriate for its size and the nature of

    its operations.

  4. The organization’s organizational authority and responsibility is appropriate for its

size and the nature of its operations.


Answer: C


QUESTION: 263

The delegation of authority is not well appropriate in relation to the assignment of responsibility.


  1. True

  2. False


Answer: B


QUESTION: 264

Employees are provided a proper amount of supervision in:


  1. Establishment of organizational objectives

  2. Oversight groups

  3. Assignment of authority

  4. Human resource policies and practices


Answer: D


QUESTION: 265


are clearly communicated to all employees and management obtains feedback signifying that the communication has been effective.


  1. Entity wide objectives

  2. Activity-level objectives

  3. Presentations

  4. Forms and means of communication


Answer: A


QUESTION: 266

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


  1. Entity wide plans

  2. Activity-level objectives

  3. General applications

  4. Risk control activities


Answer: B


QUESTION: 267

After the risks to the organization have been identified, management undertakes a thorough and complete analysis of their possible effects, this is called:


  1. Risk assessment

  2. Risk management

  3. Risk analysis

  4. Risk control


Answer: C


QUESTION: 268

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.


  1. System monitoring

  2. Activity-level monitoring

  3. Internal control monitoring


  4. Ongoing monitoring


Answer: D


QUESTION: 269

Which of the following is Correct?


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

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

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

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


Answer: A


QUESTION: 270

The organization has a mechanism to ensure the prompt resolution of findings from

audits and other reviews through:


  1. Program evaluation

  2. Audit resolution

  3. Ongoing monitoring

  4. Control environment


Answer: B


image

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