IIA-CFSA Dumps - Learn Through Valid IIA-CFSA Dumps With Real IIA-CFSA Questions
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<strong>IIA</strong><br />
<strong>IIA</strong>-<strong>CFSA</strong> Exam<br />
Certified Financial Services Auditor<br />
Thank you for Downloading <strong>IIA</strong>-<strong>CFSA</strong> exam PDF Demo<br />
Buy Full Product Here:<br />
https://dumpsarchive.com/dumps/<strong>IIA</strong>-<strong>CFSA</strong>/<br />
<strong>Questions</strong> & Answers<br />
(Demo Version --- Limited Edition)
Question: 1<br />
Which of the following situaton would not impair audit objectiitty<br />
A. An auditor is assigned to audit a business functon that the auditor was responsible for<br />
ninemonths ago<br />
B. An indiiidual temporarilt assigned to the internal audit actiitt because of the indiiidual’s<br />
expert knowledge in a partcular business functon assigned to audit an actiitt that the<br />
indiiidual was responsible for just prior to transferring to the internal audit actiitt<br />
C. An auditor is assigned to perform a post-implementaton reiiew on a ststem for which theauditor<br />
partcipated in the design process<br />
D. An auditor is assigned to perform a post-implementaton reiiew on a ststem for which theauditor<br />
performed a procedure reiiew and made control recommendatons prior to the<br />
ststem’simplementaton<br />
Question: 2<br />
Internal auditngg<br />
Answer: D<br />
A. Is an independent, objectie assurance and consultng actiitt designed to add ialue andimproie<br />
an organizaton’s operatons<br />
B. Is an independent, performance measurement and consultng actiitt designed to add alueand<br />
improie an organizaton’s operatons<br />
C. Helps an organizaton accomplish objecties bt bringing a ststematc, disciplined pproachto<br />
eialuate but rarelt improie the efectieness of risk management, control and goiernance<br />
D. Helps an organizaton accomplish objecties bt bringing a targeted, disciplined approach<br />
toeialuate but rarelt improie the efectieness of risk management, control and goiernance<br />
Question: 3<br />
<strong>IIA</strong>’s code of ethics applies to __________ that proiide internal auditng seriicesg<br />
A. Indiiiduals<br />
B. Enttes<br />
C. Indiiiduals and enttes<br />
D. Indiiiduals, enttes and indirect authorites<br />
Question: 4<br />
Internal auditors are expected to uphold the following principlesg<br />
Answer: A<br />
Answer: C
A. Integritt, objectiitt, competenct<br />
B. Integritt, objectiitt, confdentalitt, and competenct<br />
C. Integritt, objectiitt, awareness and competenct<br />
D. Integritt, objectiitt, entrett<br />
Answer: B<br />
Question: 5<br />
“Internal auditors make a balanced assessment of all the releiant circumstances and are notundult<br />
infuenced bt their own interests or bt others in forming judgments.” This statementbest explains<br />
one of the following principlesg<br />
A. Competenct<br />
B. Confdentalitt<br />
C. Objectiitt<br />
D. Integritt<br />
Question: 6<br />
Answer: C<br />
Internal auditors, engaging in actiites that are illegal and discreditable to the profession ofnternal<br />
auditng or the organizaton, iiolate which of the following principlesg<br />
A. Objectiitt<br />
B. Awareness<br />
C. Integritt<br />
D. Competence<br />
Question: 7<br />
Answer: C<br />
Which of the following statements is NOT related to competenct principle of internal<br />
auditngyInternal auditorsg<br />
A. Shall contnuallt improie their profcienct and efectieness and qualitt of their seriices<br />
B. Shall perform internal auditng seriices in accordance with the standards for the<br />
professionalpractce of internal auditng<br />
C. Shall engage onlt in those seriices for which thet haie the necessart knowledge, skills<br />
andexperience<br />
D. Shall disclose all material facts known to them that, if not disclosed, mat distort thereportng of<br />
actiites under reiiew
Answer: D<br />
Question: 8<br />
While performing consultng seriices internal auditors should specifcallt maintaing<br />
A. Profcienct leiel<br />
B. Objectiitt<br />
C. Competence<br />
D. Confdentalitt<br />
Question: 9<br />
All these statements elaborate purpose of standards EXCEPTg<br />
Answer: B<br />
A. Foster improied organizatonal processes and operatons<br />
B. Establish the basis for the eialuaton of internal audit performance<br />
C. Subiert the framework for performing and promotng broad range of ialue-added internalaudit<br />
actiites.<br />
D. Delineate basic principles that represent the practce of internal auditng as it should be<br />
Question: 10<br />
Answer: C<br />
Nature of internal audit actiites and qualitt criteria against which the performance of theseseriices<br />
can be eialuated is best portrated btg<br />
A. Performance Standards<br />
B. Atribute Standards<br />
C. Implementaton Standards<br />
D. Eialuaton Standards<br />
Answer: A
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