Online Access Free IIA-CCSA Practice Test

The process of monitoring the external and internal environment of an organization is commonly referred to as:

• A.Monitoring environment
• B.Environmental inspection
• C.Environmental scanning
• D.Inspecting environment

______________ defines internal control, describes its components and provides criteria against which control systems can be evaluated.

• A.Committee on Control Systems (COCS)
• B.Internal Control Organizations (ICO)
• C.Security and Exchange Commission (SEC)
• D.Committee on Sponsoring Organizations (COSO)

Risk assessment characteristic of the internal auditor's paradigm has scenario planning as its new paradigm and its old paradigm is:

• A.External control
• B.Risk factors
• C.Internal control
• D.Independent appraisal function

Which of the following is correct?

• A.Stakeholders should monitor the effect of changes in the entity's external environment and modify the operational initiatives as necessary.
• B.Management should constantly monitor the effect of changes in the entity's external environment and modify the strategic initiatives as necessary.
• C.Employees should rarely monitor the effect of changes in the entity's internal environment and modify the strategic initiatives as necessary.
• D.Organization should monitor the effect of changes in the entity's external environment and modify the employee orientation as necessary.

What are influenced by size and complexity of the activity being examined, and by the geographical dispersion of the activity?

• A.Control activities
• B.Analytical auditing
• C.Time requirements
• D.Functional specifications