IIA-Certification in Control Self-Assessment Set 8

The level of control risk k cannot be modified during testing if test results indicate a change is warranted.

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

The documented or tangible control tools used by an organization such as policies and procedures are known as:

Non-discretionary controls are:

Which of the following is Correct?

Based on the results of risk assessment, which should evaluate the adequacy effectiveness of controls encompassing the organization's operations and information system?

Programmed procedures designed to prevent, detect and correct errors or irregularities that could adversely impact the organization's business activities are called:

Compliance tests are procedures designed to verify whether controls are being applied in the manner described in the flowcharts, questionnaires etc.

Substantive tests are:

To verify processing routines, audit software tool is used by using which technique?