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Free Financial CFSA Exam Questions (page: 13)

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help bring performance back into compliance, or address problems that have been identified such as employee grievance system, employee performance approvals, or an administrative appeal's process.

  1. Correction controls
  2. Detective controls
  3. Preventive controls
  4. None of These

Answer(s): A



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Internal auditing controls (e.g. segregation of duties, monitoring, reconciliation), management controls (e.g. the plan, methods and procedures adopted by management to ensure its goals are met, including systems for measuring reporting and monitoring program performance), physical controls (e.g. security), and Information technology control (e.g. access security controls , data center operation controls). All these are examples of:

  1. Detective controls
  2. Control activities
    C Corrective controls
    D Preventive controls

Answer(s): B



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Example/s of ongoing monitoring function/s is/are:

  1. Management's review of performance reports and comparing them to the budgets and other benchmarks
  2. Feedback obtained from external parties (e.g. complaints from stake holders)
  3. Direct supervision and review of work by functional level managers
  4. All of above

Answer(s): D



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result from a failure to follow the logic of a series of statements.

  1. Deductive fallacies
  2. Inductive fallacies
  3. Corrective controls
  4. None of These

Answer(s): A



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An example of an invalid deductive argument is as follows:
Major premises: All employees who are committing fraud drive luxury cars. Minor premises:
Conclusion: Therefore, John Doe is committing fraud. What will be the minor premise in this example?

  1. John Doe is an employee
  2. John Doe drives a luxury car
  3. John Doe is a senior management level employee
  4. John Doe drives an ordinary car

Answer(s): B



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