IIA IIA Certifications IIA-CCSA Questions & Answers

• Question 171:

  Cost effective refers to:

  A. To make less use of obsolete technology

  B. To degree to use fewer resources

  C. To make expenses controlled at hand

  D. The degree of change necessary to solve the problem

  Correct Answer: D

• Question 172:

  The technique that involves developing a sequence of possible events and projecting potential results refers to:

  A. scenario

  B. Action plan

  C. synthetic act

  D. none of the above

  Correct Answer: A

• Question 173:

  Action plans should have which following characteristics to be effective?

  A. Practical, Feasible, durable, General

  B. Practical, Feasible, Cost effective, Specific

  C. Sufficient, changeable, Cost effective, Specific

  D. Practical, Feasible, Reliable, Specific

  Correct Answer: B

• Question 174:

  Data synthesis is:

  A. a technique that separately uses single data elements to enhance decision-making

  B. a technique that separately uses multiple data elements to enhance decision-making

  C. a technique that combines and uses single data element to enhance decision-making

  D. a technique that combines and uses multiple data elements to enhance decisionmaking

  Correct Answer: D

• Question 175:

  The technique that compares current information with similar information from prior periods is known as:

  A. Inclination

  B. Analytical evaluation

  C. Trend analysis

  D. Technological comparison

  Correct Answer: C

• Question 176:

  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

  Correct Answer: D

• Question 177:

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

  A. True

  B. False

  Correct Answer: A

• Question 178:

  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

  Correct Answer: B

• Question 179:

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

  A. True

  B. False

  Correct Answer: A

• Question 180:

  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

  Correct Answer: C