B. Objectivity
C. Competence
D. Confidentiality

Answer(s): B
QUESTION: 9
Al these statements elaborate purpose of standards EXCEPT:

A. Foster improved organizational processes and operations
B. Establish the basis for the evaluation of internal audit performance
C. Subvert the framework for performing and promoting broad range of value-added internal
audit activities.
D. Delineate basic principles that represent the practice of internal auditing as it should be

Answer(s): C
QUESTION: 10
Nature of internal audit activities and quality criteria against which the performance of these
services can be evaluated is best portrayed by:

A. Performance Standards
B. Attribute Standards
C. Implementation Standards
D. Evaluation Standards

Answer(s): A
QUESTION: 11
There are multiple sets of attribute and performance standards:

A. False
B. True
C. True- In specific conditions
D. False- In specific conditions

Answer(s): A
QUESTION: 12
Al of the following phrases are used to express the auditor's opinion EXCEPT:

A. Give a true and fair view
B. Present fairly, in all material respects
C. Timely and consistent opinion
D. Comprehensible and realistic view

Answer(s): C

https://Free-Braindumps.com

Free Financial CFSA Exam Questions (page: 4)

CFSA Exam Discussions & Posts