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

質問 1

Proficiency in initiating new ideas and leading people in a new direction is called:

（A）Change catalyst

（B）Initiative

（C）Enterprise change

（D）Change activity

正解：A 解答を投票する

質問 2

Recommendations should correspond to the overall goals of the organization and relate directly to the problem at hand is called:

（A）Feasible

（B）Sufficient

（C）Practical

（D）Reliable

正解：C 解答を投票する

質問 3

Which of the following is Correct?

（A）Changes arising from business strategies and activities are identified and not prioritized.

（B）Risk arising from business strategies and activities are identified and but less prioritized.

（C）Risk arising from business strategies and activities are identified and prioritized.

（D）Risk arising from decision strategies and activities are identified and prioritized.

正解：C 解答を投票する

質問 4

Which of the following is NOT the domain of Control Objectives for Information and Related Technology (COBIT)?

（A）Acquisition and Implementation

（B）Preventing control steps

（C）Monitoring

（D）Delivery and Support

正解：B 解答を投票する

質問 5

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

（A）False

（B）True

正解：B 解答を投票する

質問 6

Effective and efficient use of the entity's resources is called:

（A）Resource utilization

（B）Compliance control

（C）Operations controls

（D）Resource control

正解：C 解答を投票する

質問 7

Performance measures should be comprehensive enough to reach valid conclusions about the program.

（A）False

（B）True

正解：B 解答を投票する

質問 8

____________ is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.

（A）Cross-enterprise

（B）Audit-committee approval

（C）Internal auditing

（D）External auditing

正解：C 解答を投票する

質問 9

The ongoing monitoring and reporting of the accomplishments of an organization and its progress towards achieving established objectives is called:

（A）Change effectiveness

（B）Efficiency

（C）Progression

（D）Performance measurement

正解：D 解答を投票する

質問 10

Performance results can be measured in terms of:

（A）Quality, quantity, resources

（B）Data, quantity, time

（C）Quality, time, performance

（D）Quality, quantity, time

正解：D 解答を投票する

質問 11

Enterprise risk management helps an entity to achieve its performance and profitability targets but lower prevents loss of resources.

（A）False

（B）True

正解：A 解答を投票する

質問 12

Votes are cast anonymously and all responses are confidential is one of the advantages of:

（A）None of the above

（B）Electronic mailing

（C）Classified voting

（D）Electronic voting

正解：D 解答を投票する

質問 13

Effectively coordinating the activities of and communicating information among the board, external and internal auditors and management is one of the objectives of:

（A）External audit activity

（B）Activity entrustment

（C）Activity Control

（D）Internal audit activity

正解：D 解答を投票する

質問 14

The purpose of multifaceted system of control processes is:

（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

正解：B 解答を投票する

質問 15

Which of the following is NOT the COSO internal controls interrelated component?

（A）Risk assessment

（B）Internal auditing

（C）Information and communication

（D）Control activity

正解：B 解答を投票する

質問 16

To improve the quality of financial reporting through a focus on corporate governance, internal controls and ethical standards, is the mission of:

（A）Control Auditors Committee

（B）Criteria of Commitment

（C）Committee on Sponsoring Organizations

（D）Control risk property value

正解：C 解答を投票する

質問 17

Principles relevant to profession of internal auditing and rules of conduct that describe their behaviors are the components of:

（A）Institute of Internal Auditors

（B）Internal Auditing Profession

（C）Auditing Reviews

（D）Auditing Standards

正解：A 解答を投票する

質問 18

Substantive tests are:

（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.

正解：A 解答を投票する

質問 19

____________ refers the assessment of risks and opportunities affecting the achievement of the organization's goals and objectives.

（A）Organizational risk management

（B）Business risk assessment

（C）Operational risk assessment

（D）Business risk management

正解：B 解答を投票する

質問 20

Which if the following is Correct?

（A）Vulnerability/control risk is determined after ranking control activities.

（B）Vulnerability/control risk is determined after ranking risk assessment.

（C）Vulnerability/control risk is determined after ranking competence and integrity values.

（D）Vulnerability/control risk is determined after ranking inherent risk.

正解：D 解答を投票する

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

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