IIA-CCSA Online Practice Questions and Answers

Which of the following is Correct?

A. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.

B. Take guidelines to analyst conflicts of internal auditing.

C. Required orientation and continuing education regarding audits.

D. Assets are safeguards for internal audits.

Operations control is related to the:

A. Effective and efficiency use of the entity's cost.

B. Effective and efficiency use of the entity's space.

C. Effective and efficiency use of the entity's time.

D. Effective and efficiency use of the entity's resources.

Which of the following is correct?

A. Practitioners use a more democratic approach to leadership.

B. Strategic managers use a more democratic approach to leadership.

C. Autocratic managers use a more democratic approach to leadership.

D. Participate managers use a more democratic approach to leadership.

Which of the following is NOT the step involved in strategic planning process?

A. Develop strategic plan

B. Develop specific plan

C. Communicate the plan

D. Monitor the plan

The change that results in a need to change policies, procedures, staffing levels or goals refers to which change?

A. Change in policy

B. Change in technology

C. Change in practices

D. Change in expertise

An organization-wide commitment to quality is called Quality control.

A. True

B. False

What describes that what the organization wants to achieve from a very long-term perspective?

A. Mission statement

B. Vision statement

C. Organizational objectives

D. Long-term strategies

Which of the following is NOT the external factor that could affect the organization?

A. activities or initiatives by industry competitors

B. changes in production quotas or deadlines

C. economic shifts

D. technological advancements

Which of the following is NOT the process risk assessment?

A. Risk Management

B. Risk Identification

C. Risk Measurement

D. Risk Prioritization

The emergence of _____________ as a key organizational process gives the internal auditing profession a unique opportunity to shift its focus to risk.

A. Risk identification

B. Risk management

C. Risk analysis

D. Risk mitigation

Effectively coordinating the activities of and communicating information among the board, external and internal auditors and management is one of the objectives of:

A. Internal audit activity

B. External audit activity

C. Activity entrustment

D. Activity Control

Consulting engaged objectives should be consistent with the overall values and goals of the organization.

A. True

B. False

Which of the following is Correct?

A. properly designed non-discretionary controls tend to be more reliable than discretionary controls and are tested differently.

B. properly designed discretionary controls tend to be more reliable than nondiscretionary controls and are tested in a similar manner.

C. properly designed non-discretionary controls tend to be less reliable than discretionary controls and are tested in a similar manner.

D. properly designed discretionary controls tend to be less reliable than non-discretionary controls and are tested in a similar manner.

To test transactions for errors, which tool is used by using confirmation technique?

A. Checklists

B. Control evaluation tables

C. Audit software

D. Sampling software

The organization has a mechanism to ensure the prompt resolution of findings from audits and other reviews through:

A. Program evaluation

B. Audit resolution

C. Ongoing monitoring

D. Control environment