IIA-CCSA® Exam Practice Test Instant Access

Question 1

No policy regarding identification, sale and disposal of obsolete and surplus materials is a fraud warning sign of Inventory

ATrue

BFalse

Answer : A

Question 2

The internal auditor for standard 1220 should exercise due professional care by considering which following aspects?

ARisk management, probability and cost

BReliability, security, performance

CReliability, security, cost

DReliability, probability, performance

Answer : A

Question 3

Regression analysis is conducted by developing an estimating equation that describes the relationship between the dependent and independent variable.

ATrue

BFalse

Answer : A

Question 4

Which of the following is Correct?

AInternal audit can focus on validating the evaluation conclusions produced by controlself assessment.

Bcontrolling can focus on validating the evaluation conclusions produced by controlself assessment.

CInternal audit can focus on resource and budgetary produced by control-self assessment.

DInternal audit can focus on better risk assessment produced by control-self assessment.

Answer : A

Question 5

Which of the following is NOT the rule of integrity?

APerform duty with honesty and responsibility.

BObserve law and make disclosures expected by law.

CKnowingly engage in acts that are discreditable to the organization.

DRespect to and contribute to the legitimate objectives of the organization.

Answer : C

Question 6

What is the additional evidence in support of primary or secondary evidence?

ATrend comparison

BData synthesis

CRisk control

DCorroborative evidence

Answer : D

Question 7

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

ATo determine the amount of change occurring in the organization.

BDevelop one or more general statements in the form of mission and objective.

CDevelop specific plans for achieving objectives.

DCommunicate the plan to affected staff.

Answer : A

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