Financial CCSA Exam (page: 2)
Financial Certification in Control Self-Assessment (CCSA)
Updated on: 31-Mar-2026

Viewing Page 2 of 55

Details:Domain I
CSA Fundamentals

Internal auditors have which following four principles to uphold and apply.

  1. Integrity, Objectivity, Control and Confidentiality
  2. Integrity, Objectivity, Confidentiality and Competency
  3. Reliability, Objectivity, Timeliness and Competency
  4. Integrity, Objectivity, Discretion and Expertise

Answer(s): B




Details:Domain I
CSA Fundamentals

When internal auditors establishes trust and thus provides the basis for reliance on their judgment, this refers to:

  1. Veracity
  2. Authenticity
  3. Integrity
  4. Accuracy

Answer(s): C




Details:Domain I
CSA Fundamentals

Competency refers to:

  1. External auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.
  2. Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.
  3. Reduce or prevent manufacturing defects
  4. Provide information about the process capability and maturity with standards.

Answer(s): B




Details:Domain I
CSA Fundamentals

Which of the following is NOT the rule of integrity?

  1. Perform duty with honesty and responsibility.
  2. Observe law and make disclosures expected by law.
  3. Knowingly engage in acts that are discreditable to the organization.
  4. Respect to and contribute to the legitimate objectives of the organization.

Answer(s): C




Details:Domain I
CSA Fundamentals

To disclose all material facts known to internal auditors that if not disclosed, may distort the reporting of activities under review, this one of the rules of:

  1. Objectivity
  2. Integrity
  3. Confidentiality
  4. Expert judgment

Answer(s): A



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