Sample CCSA QuestionsWord文档格式.docx

Sample CCSA QuestionsWord文档格式.docx

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（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.

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.

APracticalGuide.ByLarryHubbard.pp.15-17,94-95（fromIIAPPP98-2）.

Question3--SampleofDomainII:

（A）Incorrect.Cancelingtheworkshopwouldnotbeappropriatebasedsolelyonapossibilityofstaffresistancetogroupdiscussions.

（B）Correct.Preparationthroughpre-workshopinterviewsandmeetingsallowsthefacilitatortodiscusspotentialproblemsorcultureissueswithmanagementorattendees.Thefacilitatorcanthenbepreparedtoaddresstheseissuesintheworkshop.

（C）Incorrect.WhilesuccessesinotherdepartmentsmaybeusedinmarketingCSA,theywouldonlyberelevantinthissituationiftheotherparticipantshadbeenoriginallyresistanttogroupdiscussionaswell.ChoiceBisabetterresponse.

（D）Incorrect.AlthoughCSAmayoftenovercomeresistancetogroupdiscussion,itisnotguaranteed.ChoiceBisabetterresponsebecauseitaddressestheneedtoprepareforpossibleresistance.

APracticalGuide.ByLarryHubbard.pp.45-46.

Question4--SampleofDomainII:

（A）Incorrect.ThisisamajorpitfallthatcanimpairtheimplementationofCSA.Useofinadequateoruntrainedfacilitatorscanruinanotherwisewell-plannedCSAsession.

（B）Correct.Whilevotingsoftwarecanaddsignificantlytotheworkshopprocess,itisnotanabsoluterequirementforsuccessfulCSAimplementation.Forexample,manysmallerorganizationsororganizationswithanopenculturecanhavesuccessfulCSAworkshops