IIA-CCSA Practice Test

Adjusting entries made without formal approval is a fraud warning of financial
characteristics.

A.

True

B.

False 

No proper documentation of adds, changes or deletions to vendor master file is a fraud
warning sign of:

A.

Personality characteristics

B.

Organizational characteristics

C.

Accounts payable

D.

Accounts receivable

Unrestricted access to subsidiary ledgers and general ledger is a fraud warning sign of:

A.

Accounts payable

B.

Cash receipt

C.

Inventory

D.

Accounts receivable

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

A.

True

B.

False

Alleged perpetrators have the right to expect an objective investigation and that allegations
against them will be kept as confidential as possible until they are substantiated, this refers
to;

A.

Standardized enforcement

B.

Professionalism maintenance

C.

Classified investigation

D.

Chronological acts