Free IIA-CFSA Exam Braindumps


  • Exam Code: IIA-CFSA
    Exam Title: IIA-CFSA Certified Financial Services Auditor
  • Exam Provider: IIA
  • Exam Questions: 511
  • Updated On: 26-Feb-2024

Topic 1, Volume A

QUESTION: 1

Which of the following situation would not impair audit objectivity?

A. An auditor is assigned to audit a business function that the auditor was responsible for
nine months ago
B. An individual temporarily assigned to the internal audit activity because of the
individual'sexpert knowledge in a particular business function assigned to audit an activity
that theindividual was responsible for just prior to transferring to the internal audit activity
C. An auditor is assigned to perform a post-implementation review on a system for which the
auditor participated in the design process
D. An auditor is assigned to perform a post-implementation review on a system for which the
auditor performed a procedure review and made control recommendations prior to the
system's implementation

Answer(s): D
QUESTION: 2

Internal auditing:

A. Is an independent, objective assurance and consulting activity designed to add value and
improve anorganization's operations
B. Is an independent, performance measurement and consulting activity designed to
addValue and improve an organization's operations
C. Helps an organization accomplish objectives by bringing a systematic,
disciplinedApproach to evaluate but rarely improve the effectiveness of risk management,
control and governance
D. Helps an organization accomplish objectives by bringing a targeted, disciplined approach
to evaluate but rarely improve the effectiveness of risk management, control and
governance

Answer(s): A
QUESTION: 3

IIA's code of ethics applies to __________ that provide internal auditing services:

A. Individuals
B. Entities
C. Individuals and entities
D. Individuals, entities and indirect authorities

Answer(s): C
QUESTION: 4





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