Achieve Success in the IIA IIA-CCSA Exam: A Detailed Certification in Control Self-Assessment® (CCSA®) Guide

Input/Output measures

Non-Financial measures

Quantifiable measures

Operational measures

2010.A1-Risk management standard

2110.A2-Risk management standard

2110.A3-Risk management standard

2010.A4-Risk management standard

Identifying risk factors and significant exposures.

Accessing the control processes that do not mitigate or manage those risks.

Developing action plans to reduce risks to acceptable levels.

Determining the likelihood of, or assisting in, the achievement of business objectives.

Fraudulent statements

Reduced risk of fraud

Accountability and control

Natural reluctance to change

Simple

Professional

Mechanistic

Organic

Documentary

Testimonial

Analytical

Physical

Trend comparison

Data synthesis

Risk control

Corroborative evidence

a technique that separately uses single data elements to enhance decision-making

a technique that separately uses multiple data elements to enhance decision-making

a technique that combines and uses single data element to enhance decision-making

a technique that combines and uses multiple data elements to enhance decisionmaking

Improved employee morale

Improved ability to test informal controls

More efficient use of audit resources

Better ability to focus on high-risk areas

Better risk assessment

Improved employee morale

Improved ability to test

Efficient business processes