Sample CCSA Questions.docx
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Sample CCSA Questions.docx
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SampleCCSAQuestions
SampleCCSAQuestions
The15samplequestionsshownhereareprovidedinordertogivecandidatesandotherinterestedpartiesapreviewoftheformatandcontentofCCSAexamquestions.Thesequestionsmaynothavebeenpre-testedandmaythereforevaryindifficultyfromthepre-testedquestionsusedontheCCSAexam.WhilethesesamplequestionsareintendedtobegenerallyrepresentativeofthoseontheCCSAExam,yourresultsonthissmallgroupofquestionsshouldnotbetakenasaguaranteeofyourperformanceonafutureCCSAExam.
Thesuggestedsolutionforeachquestionisaccessiblebyclickingonthenotebelowthequestion.Eachsuggestedsolutionissuppliedasaseparatewebpagesothatyouwillnotaccidentallyseetheanswertothenextsamplequestion.Toreturntothispage,pleaseclosethewindowinwhichthesuggestedsolutionappears.Toaccessalistofall15suggestedsolutionsforprinting,pleaseclickhere.
1.WhichisabasicphilosophyunderlyingfacilitatedworkshopapproachestoCSA?
(A)Effectivecontrolshouldbeasharedresponsibilityinvolvingallemployees.
(B)Internalcontrolshouldbesolelytheresponsibilityofseniormanagement.
(C)Operationalpersonnelshouldbeindependentlyassessinginternalcontrol.
(D)Theinternalauditdepartmentshouldbeprimarilyresponsibleforinternalcontrolevaluations.
ClickhereforsuggestedsolutiontoQuestion1.
2.Whichphrasebestdescribesacontrol-basedCSAprocess?
(A)evaluating,updating,andstreamliningselectedcontrolprocesses
(B)examininghowwellcontrolsareworkinginmanagingkeyrisks
(C)analyzingthegapbetweencontroldesignandcontrolframeworks
(D)determiningthecost-effectivenessofcontrols
ClickhereforsuggestedsolutiontoQuestion2.
3.DuringameetingpriortoaCSAworkshop,theunitmanagertellsthefacilitatorthatpreviousattemptsatgroupdiscussionhavemetwithstaffresistance.Howshouldthefacilitatorrespond?
(A)AgreethataCSAworkshopwouldbeinappropriate.
(B)Discussthereasonsforpreviousresistanceandwaystopreventorreduceit.
(C)ExplainhowopenparticipantswereinCSAworkshopsconductedelsewhereinthecompany.
(D)ReassurethemanagerthatCSAovercomesresistance.
ClickhereforsuggestedsolutiontoQuestion3.
4.WhichisLEASTlikelytoimpairtheimplementationofCSAinanorganization?
(A)usinginadequatefacilitators
(B)neglectingtousevotingsoftware
(C)lackingmanagementsupport
(D)selectingacomplexprojectforthepilot
ClickhereforsuggestedsolutiontoQuestion4.
5.HowdoeselectronicvotingtechnologycontributetotheCSAprocess?
(A)byreducingrelianceonfacilitators
(B)byautomatingtheCSAprocess
(C)bypromotinganonymitytogatherandquantifydata
(D)bylimitingcandidatediscussiontotopicsbeingvotedupon
ClickhereforsuggestedsolutiontoQuestion5.
6.WhichisNOTanappropriateactionforaCSAfacilitatortotake?
(A)Keeptrackoftimeensuringthegroupremainsonschedule.
(B)Concentrateongroupdynamicsandhelpthegroupremainfocused.
(C)Conductinterviewstogatherbackgroundinformationpriortotheworkshop.
(D)Providethesolutionstoaddresscontrolproblemsidentifiedbythegroup.
ClickhereforsuggestedsolutiontoQuestion6.
7.HowshouldaCSAworkshopfacilitatordealwithshyorquietindividualswhoarenotparticipatingindiscussions?
(A)Encouragethemtoleaveiftheyareuncomfortableparticipating.
(B)Asktheiropiniononaneutralsubjecttoencouragetheirparticipation.
(C)Goaroundtheroomrequiringeachperson'sinput.
(D)Contactthemaftertheworkshoptoobtaintheirinput.
ClickhereforsuggestedsolutiontoQuestion7.
8.Whichstatementistrueregardingstrategies?
(A)Strategiesdescribehowacompanywillachieveitsobjectives.
(B)Strategiesapplyonlytohigher-level,broad,corporateinitiatives.
(C)Strategiesareusuallydevelopedonlybyseniorexecutives.
(D)Strategiesareanoptionalstepintheplanningprocess.
ClickhereforsuggestedsolutiontoQuestion8.
9.Whenanorganizationengagesinbenchmarking,itnormallycomparesitsperformanceto:
(A)theaverageperformanceofotherorganizations.
(B)itsprojected(orbudgeted)performance.
(C)itsperformanceinapriorperiod.
(D)theperformanceofa"bestinclass"organization.
ClickhereforsuggestedsolutiontoQuestion9.
10.Foraninvestor,whichbestdescribesthelikelihoodofcurrencydevaluationinadevelopingmarketeconomy?
(A)organizationalrisk
(B)externalrisk
(C)controlrisk
(D)operationalrisk
ClickhereforsuggestedsolutiontoQuestion10.
11.Whichmustbepartofanyriskmodelinvolvinginventoryvaluation?
(A)productwarrantypolicies
(B)vendorpricingpolicies
(C)inventoryshrinkageexpense
(D)annualsalesforecasts
ClickhereforsuggestedsolutiontoQuestion11.
12.Verticalintegrationtoreducesupplierriskisanexampleofwhichrisktechnique?
(A)sharingsupplierrisk
(B)avoidingsupplierrisk
(C)diversifyingsupplierrisk
(D)hedgingsupplierrisk
ClickhereforsuggestedsolutiontoQuestion12.
13.WhichcomponentisthefoundationoftheCOSOframework?
(A)monitoring
(B)controlactivities
(C)controlenvironment
(D)informationandcommunication
ClickhereforsuggestedsolutiontoQuestion13.
14.Whatisthepurposeofacontrolchart?
(A)toprovideavisualsummaryoftheorganization'ssystemofcontrols
(B)tokeeptrackofthemajorcontrolconcernsfacingtheorganization
(C)tosignalwhenaprocessisoutsidethelimitsofacceptablevariation
(D)toassignresponsibilityforvariousprocessestospecificemployees
ClickhereforsuggestedsolutiontoQuestion14.
15.Whichwouldimprovethecontrolofcash?
(A)Thecashierreconcilesbankaccountsmonthly.
(B)Checksarerestrictivelyendorsedatthetimeofreceipt.
(C)Thepersonwhoauthorizeschecksalsosignsthechecks.
(D)Thecashierrecordscashreceiptsincustomers'accounts.
ClickhereforsuggestedsolutiontoQuestion15.
Clickheretoreturntotop.
SuggestedSolutionstoSampleCCSAQuestions
Question1--SampleofDomainI:
CSAFundamentals--Solution:
A
(A)Correct.Employeesatalllevelsareresponsibleforinternalcontrolandgettingtogethertodiscussitinafacilitatedworkshopreinforcesemployees'responsibility.
(B)Incorrect.Internalcontrolisaresponsibilityofseniormanagement,butnotsolelytheirresponsibility.Whileseniormanagementisultimatelyresponsibleforoverallinternalcontrol,choiceAisbetterbecauseitisanunderlyingphilosophyofCSA.
(C)Incorrect.WhileoperationalpersonnelwillassessinternalcontrolinCSA,theirassessmentsarenotconsideredindependentsincetheyperformthework.Internalauditorsareoftencalledupontoprovideindependentassessmentofinternalcontrolthroughvalidationorfollow-upofCSAresults.
(D)Incorrect.ThisisnotanunderlyingphilosophyofCSA.
Possiblereference:
ControlSelf-Assessment:
APracticalGuide.ByLarryHubbard.pp.5-7.
ControlSelf-Assessment:
Experience,CurrentThinking,andBestPractices.PreparedbyArthurAndersenLLPforTheIIA-OttawaChapter.p.2.
Question2--SampleofDomainII:
CSAProgramIntegration--Solution:
B
(A)Incorrect.Thisphrasebestdescribesaprocess-basedapproach,althoughcontrolprocessesarenottheonlyprocessesreviewedinthisapproach.
(B)Correct.Acontrol-basedapproachconcentratesonhowwellcontrolsareworkingtomanagerisks.Thekeyrisksandcontrolsaregenerallyidentifiedbeforetheworkshop.
(C)Incorrect.Whilecontroldesigncouldbecomparedtocontrolframeworksinacontrol-basedapproach,thisdoesnotadequatelydescribetheprocess.Acontrol-basedprocessismorelikelytoexaminethegapbetweencontroldesignandcontroleffectivenessinmanagingrisks.
(D)Incorrect.Cost-effectivenesscouldbediscussedinacontrol-basedCSAworkshop,butitisnottheprimaryfocusofthisprocess.
Possiblereference:
ControlSelf-Assessment:
APracticalGuide.ByLarryHubbard.pp.15-17,94-95(fromIIAPPP98-2).
Question3--SampleofDomainII:
CSAProgramIntegration--Solution:
B
(A)Incorrect.Cancelingtheworkshopwouldnotbeappropriatebasedsolelyonapossibilityofstaffresistancetogroupdiscussions.
(B)Correct.Preparationthroughpre-workshopinterviewsandmeetingsallowsthefacilitatortodiscusspotentialproblemsorcultureissueswithmanagementorattendees.Thefacilitatorcanthenbepreparedtoaddresstheseissuesintheworkshop.
(C)Incorrect.WhilesuccessesinotherdepartmentsmaybeusedinmarketingCSA,theywouldonlyberelevantinthissituationiftheotherparticipantshadbeenoriginallyresistanttogroupdiscussionaswell.ChoiceBisabetterresponse.
(D)Incorrect.AlthoughCSAmayoftenovercomeresistancetogroupdiscussion,itisnotguaranteed.ChoiceBisabetterresponsebecauseitaddressestheneedtoprepareforpossibleresistance.
Possiblereference:
ControlSelf-Assessment:
APracticalGuide.ByLarryHubbard.pp.45-46.
Question4--SampleofDomainII:
CSAProgramIntegration--Solution:
B
(A)Incorrect.ThisisamajorpitfallthatcanimpairtheimplementationofCSA.Useofinadequateoruntrainedfacilitatorscanruinanotherwisewell-plannedCSAsession.
(B)Correct.Whilevotingsoftwarecanaddsignificantlytotheworkshopprocess,itisnotanabsoluterequirementforsuccessfulCSAimplementation.Forexample,manysmallerorganizationsororganizationswithanopenculturecanhavesuccessfulCSAworkshops
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- Sample CCSA Questions