IIA Certified Government Auditing Professional IIA-CCSA Questions & Answers

• Question 1:

  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

  Correct Answer: B

• Question 2:

  Management has a strategy to ensure that ____________ is effective and will trigger separate evaluations where problems are identified or systems are critical and testing is periodically desirable.

  A. System monitoring

  B. Activity-level monitoring

  C. Internal control monitoring

  D. Ongoing monitoring

  Correct Answer: D

• Question 3:

  Which of the following is Correct?

  A. Communications from external parties should corroborate internally generated data or indicate problems with internal control.

  B. Approval from external parties should corroborate externally generated data or indicate problems with internal control.

  C. Communications from internal parties should corroborate internally generated data or indicate problems with external control.

  D. Communications from internal parties should corroborate externally generated data or indicate problems with external control.

  Correct Answer: A

• Question 4:

  What flow from and are linked with the organization's entity wide objectives and strategic plans?

  A. Entity wide plans

  B. Activity-level objectives

  C. General applications

  D. Risk control activities

  Correct Answer: B

• Question 5:

  After the risks to the organization have been identified, management undertakes a thorough and complete analysis of their possible effects, this is called:

  A. Risk assessment

  B. Risk management

  C. Risk analysis

  D. Risk control

  Correct Answer: C

• Question 6:

  ___________ are clearly communicated to all employees and management obtains feedback signifying that the communication has been effective.

  A. Entity wide objectives

  B. Activity-level objectives

  C. Presentations

  D. Forms and means of communication

  Correct Answer: A

• Question 7:

  Employees are provided a proper amount of supervision in:

  A. Establishment of organizational objectives

  B. Oversight groups

  C. Assignment of authority

  D. Human resource policies and practices

  Correct Answer: D

• Question 8:

  The delegation of authority is not well appropriate in relation to the assignment of responsibility.

  A. True

  B. False

  Correct Answer: B

• Question 9:

  Which of the following is Correct?

  A. The organization's competence to standards is appropriate for its size and the nature of its operations.

  B. The organization's operating style is appropriate for its size and the nature of its operations.

  C. The organization's organizational structure is appropriate for its size and the nature of its operations.

  D. The organization's organizational authority and responsibility is appropriate for its size and the nature of its operations.

  Correct Answer: C

• Question 10:

  The organization has performed analyses of the knowledge, skills, and abilities needed to perform jobs in an appropriate manner in order to:

  A. Management's philosophy

  B. Commitment to competence

  C. Organizational structure

  D. None of the above

  Correct Answer: B