IIA-CCSA Practice Test

The entire objectives-risks-controls infrastructures of an organization are subject to greater
monitoring and continuous improvements due to:

A.

Accountability for control

B.

Measuring methodology

C.

Evaluation methodology

D.

Self-assessment methodology

In traditional approach, evaluating risks and controls were done by auditors and in control
self-assessment approach it is done by work teams.

A.

True

B.

False

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

A.

True

B.

False

A process affected by an entity’s board of directors, management and other personnel
designed to provide reasonable assurance regarding the achievement of objectives is
called:

A.

Control location

B.

Control activities

C.

Internal control

D.

External control

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.