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IIA IIA-CCSA Dumps

Exam Code:
IIA-CCSA
Exam Name:
Certification in Control Self-Assessment® (CCSA®)
Last Update: Dec 1, 2023
270 Questions
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Certification in Control Self-Assessment® (CCSA®) Questions and Answers

Questions 1

Work group participants may be suspicious and even hostile, seeing CSA as a management ploy to find out more about them, when:

Options:

A.

auditor implements several critical points with respect to use of CSA

B.

auditor doesn’t able to recognize several critical points with respect to use of CSA

C.

auditor reports several critical points with respect to use of CSA

D.

auditor recognizes several critical points with respect to use of CSA

Questions 2

Which of the following is correct?

Options:

A.

Integrated framework defines internal control broadly and limits internal controls to external controls over financial reporting.

B.

Integrated framework defines external control broadly and does not limit external controls to external controls over financial reporting.

C.

Integrated framework defines internal control broadly and limits internal controls to accounting controls over financial reporting.

D.

Integrated framework defines internal control broadly and does not limit internal controls to accounting controls over financial reporting.

Questions 3

Which of the following is Correct?

Options:

A.

those risks that reduce consequences to immateriality are tested at the time of risk measurement.

B.

those audits that reduce consequences to immateriality are tested during the program execution.

C.

those internal controls that reduce consequences to immateriality are tested in the audit program.

D.

those amendments that reduce consequences to immateriality are tested after the feedback.

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