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IIA IIA-CCSA Exam Sample Questions


Question # 1

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

A.

Risk, productivity

B.

Risk, control

C.

Control, productivity

D.

Test, risk



B.

Risk, control






Question # 2

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

A.

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

B.

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

C.

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

D.

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



B.

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






Question # 3

Documents that outline the control environment, control points and weakness in a narrative
document refer to:

A.

Incomplete documents

B.

Memorandums

C.

Absolute documents

D.

Checklists



B.

Memorandums






Question # 4

In traditional approach, objectives used were of management’s and in control
selfassessment approach it is of work teams’.

A.

True

B.

False



B.

False






Question # 5

Which structures characterized by fast information flow between levels of the organization
and high employee satisfaction?

A.

Complex

B.

Centralized

C.

Productive

D.

Flat



D.

Flat





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