IIA-CCSA 無料問題集「IIA Certification in Control Self-Assessment」

（A）Program execution

（B）Formal controls

（C）Integrity investigation

（D）Content analysis

（A）Change catalyst

（B）Initiative

（C）Enterprise change

（D）Change activity

（A）procedures designed to test for errors in the system of internal control.

（B）procedures designed to test for validity of flowcharts.

（C）procedures designed to test for errors in the automated control systems.

（D）activities designed to test for risk assessment.

（A）To establish individual responsibilities to handle complexity of the organization's processes.

（B）To establish individual responsibilities to formalize the organization's processes.

（C）To establish individual responsibilities, their number and type.

（D）To establish individual responsibilities as a means of control and to ensure the organization achieves its goals.

（A）Accessing the control processes that do not mitigate or manage those risks.

（B）Determining the likelihood of, or assisting in, the achievement of business objectives.

（C）Identifying risk factors and significant exposures.

（D）Developing action plans to reduce risks to acceptable levels.

（A）Control activities are designed to prevent and detect errors and omissions in the conduct of routine business functions.

（B）Control environment is designed to prevent and detect errors and omissions in the conduct of routine business functions.

（C）Monitoring is designed to prevent and detect errors and omissions in the conduct of routine business functions.

（D）Risk assessment is designed to prevent and detect errors and omissions in the conduct of routine business functions.

（A）CSA goal

（B）CSA function

（C）CSA process

（D）CSA facilitation

（A）Risk appears in the finance profession as a quantifiable element of holding assets or the opportunity to gain profits from such investments.

（B）Risk appears in the finance profession as a quantitative element of holding revenues or the opportunity to gain profits from such investments.

（C）Risk appears in the finance profession as a quantitative element of holding liabilities or the opportunity to gain profits from such investments.

（D）Risk appears in the finance profession as a qualitative element of holding expenses or the opportunity to gain profits from such investments.

（A）Change effectiveness

（B）Efficiency

（C）Progression

（D）Performance measurement

（A）False

（B）True

（A）General applications

（B）Entity wide plans

（C）Risk control activities

（D）Activity-level objectives

（A）the process of analyzing environmental information

（B）the process of analyzing technological policies

（C）the process of organization's hierarchical information

（D）the process of monitoring environmental information

（A）Checklist, a document similar to questionnaire that contains less narrative and more Yes/No questions.

（B）Memorandum, a document similar to questionnaire that contains more narrative and less Yes/No questions.

（C）Memorandum, a document similar to questionnaire that contains less narrative and more Yes/No questions.

（D）Checklist, a document similar to questionnaire that contains more narrative and less Yes/No questions.

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

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

（C）The organization's operating style 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.

（A）False

（B）True

（A）to support people of the organization in management of control and achievement of the established and communicated objectives of the team

（B）to support people of the organization in management of risks and achievement of the established and communicated objectives of the enterprise

（C）to support people of the organization in management of processes and achievement of the established and communicated objectives of the organization

（D）to support people of the organization in management of changes and achievement of the established and communicated objectives of the project

（A）Analyzing, Planning, Developing and Reporting

（B）Analyzing, Planning, Accountability and Reporting

（C）Planning, Analyzing, Developing and Changing

（D）Planning, Developing, Reporting and Follow-up