IIA-CFSA Exam Questions - Prepare Certified Financial Services Auditor Exam Certified Financial Services Auditor

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2. Question: 1 Which of the following situaton would not impair audit objectiitty A. An auditor is assigned to audit a business functon that the auditor was responsible for ninemonths ago B. An indiiidual temporarilt assigned to the internal audit actiitt because of the indiiidual’s expert knowledge in a partcular business functon assigned to audit an actiitt that the indiiidual was responsible for just prior to transferring to the internal audit actiitt C. An auditor is assigned to perform a post-implementaton reiiew on a ststem for which theauditor partcipated in the design process D. An auditor is assigned to perform a post-implementaton reiiew on a ststem for which theauditor performed a procedure reiiew and made ststem’simplementaton control recommendatons prior to the Answer: D Question: 2 Internal auditngg A. Is an independent, objectie assurance and consultng actiitt designed to add ialue andimproie an organizaton’s operatons B. Is an independent, performance measurement and consultng actiitt designed to add alueand improie an organizaton’s operatons C. Helps an organizaton accomplish objecties bt bringing a ststematc, disciplined pproachto eialuate but rarelt improie the efectieness of risk management, control and goiernance D. Helps an organizaton accomplish objecties bt bringing a targeted, disciplined approach toeialuate but rarelt improie the efectieness of risk management, control and goiernance Answer: A Question: 3 IIA’s code of ethics applies to __________ that proiide internal auditng seriicesg A. Indiiiduals B. Enttes C. Indiiiduals and enttes D. Indiiiduals, enttes and indirect authorites Answer: C Question: 4 Internal auditors are expected to uphold the following principlesg

3. A. Integritt, objectiitt, competenct B. Integritt, objectiitt, confdentalitt, and competenct C. Integritt, objectiitt, awareness and competenct D. Integritt, objectiitt, entrett Answer: B Question: 5 “Internal auditors make a balanced assessment of all the releiant circumstances and are notundult infuenced bt their own interests or bt others in forming judgments.” This statementbest explains one of the following principlesg A. Competenct B. Confdentalitt C. Objectiitt D. Integritt Answer: C Question: 6 Internal auditors, engaging in actiites that are illegal and discreditable to the profession ofnternal auditng or the organizaton, iiolate which of the following principlesg A. Objectiitt B. Awareness C. Integritt D. Competence Answer: C Question: 7 Which of the following statements is NOT related to competenct principle of internal auditngyInternal auditorsg A. Shall contnuallt improie their profcienct and efectieness and qualitt of their seriices B. Shall perform internal auditng seriices in accordance with the standards for the professionalpractce of internal auditng C. Shall engage onlt in those seriices for which thet haie the necessart knowledge, skills andexperience D. Shall disclose all material facts known to them that, if not disclosed, mat distort thereportng of actiites under reiiew

4. Answer: D Question: 8 While performing consultng seriices internal auditors should specifcallt maintaing A. Profcienct leiel B. Objectiitt C. Competence D. Confdentalitt Answer: B Question: 9 All these statements elaborate purpose of standards EXCEPTg A. Foster improied organizatonal processes and operatons B. Establish the basis for the eialuaton of internal audit performance C. Subiert the framework for performing and promotng broad range of ialue-added internalaudit actiites. D. Delineate basic principles that represent the practce of internal auditng as it should be Answer: C Question: 10 Nature of internal audit actiites and qualitt criteria against which the performance of theseseriices can be eialuated is best portrated btg A. Performance Standards B. Atribute Standards C. Implementaton Standards D. Eialuaton Standards Answer: A

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