Free IIA IIA-CCSA Practice Questions 2026 - Page 8

Questions which generally address the control environment, risk assessment, control
activities or monitoring are:

A.

Core questions

B.

Business questions

C.

workshop questions

D.

All of the above

“I understand how to use the business unit’s new automated accounting software”, this
question falls in which category?

A.

Core questions

B.

Business questions

C.

workshop questions

D.

Noneof the above

The process of helping management and/or work teams assess the likelihood of meeting
business objectives is called:

A.

CSA facilitation

B.

CSA process

C.

CSA goal

D.

CSA function

Failure to effectively correct inappropriate behavior could result in a breakdown in the
group dynamic and the entire CSA process.

A.

True

B.

False

Weak internal controls, lack of fraud policy, fiscal problems are all fraud warning signs of:

A.

Personality characteristics

B.

Organizational characteristics

C.

Operational characteristics

D.

Risk characteristics 

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

A.

True

B.

False 

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

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

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

A.

True

B.

False

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