CCSA内部控制自我评估专业认证考试资料-CCSA Test Sample样卷样题
1. Which is a basic philosophy underlying facilitated workshop approaches to CSA?
A.Effective control should be a shared responsibility involving all employees.B.Internal control should be solely the responsibility of senior management. C.Operational personnel should be independently assessing internal control. D.The internal audit department should be primarily responsible for internal control evaluations.
2. Which phrase best describes a control-based CSA process?
A.evaluating, updating, and streamlining selected control processes.B.examining how well controls are working in managing key risks.C.analyzing the gap between control design and control frameworks .D.determining the cost-effectiveness of controls.
3. During a meeting prior to a CSA workshop, the unit manager tells the facilitator that previous attempts at group discussion have met with staff resistance. How should the facilitator respond?
A.Agree that a CSA workshop would be inappropriate.B.Discuss the reasons for previous resistance and ways to prevent or reduce it.C.Explain how open participants were in CSA workshops conducted elsewhere in the company. D.Reassure the manager that CSA overcomes resistance
7. How should a CSA workshop facilitator deal with shy or quiet individuals who are not participating in discussions?
A.Encourage them to leave if they are uncomfortable participating.B.Ask their opinion on a neutral subject to encourage their participation.C.Go around the room requiring each person's input.D.Contact them after the workshop to obtain their input.
8. Which statement is true regarding strategies?
A.Strategies describe how a company will achieve its objectives.B.Strategies apply only to higher-level, broad, corporate initiatives.C.Strategies are usually developed only by senior executives.D.Strategies are an optional step in the planning process.
9. When an organization engages in benchmarking, it normally compares its performance to:
A.the average performance of other organizations.B.its projected (or budgeted) performance.C.its performance in a prior period.D.the performance of a "best in class" organization.
13. Which component is the foundation of the COSO framework?
A.monitoringB.control activitiesC.control environmentD.information and communication
14. What is the purpose of a control chart?
A.to provide a visual summary of the organization's system of controls.B.to keep track of the major control concerns facing the organization.C.to signal when a process is outside the limits of acceptable variation.D.to assign responsibility for various processes to specific employees
15. Which would improve the control of cash?
A.The cashier reconciles bank accounts monthly.B.Checks are restrictively endorsed at the time of receipt.C.The person who authorizes checks also signs the checks.D.The cashier records cash receipts in customers' accounts.