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Financial CFSA Exam (page: 1)
Financial Certified Services Auditor (CFSA)
Updated on: 31-Mar-2026

Viewing Page 1 of 65
CFSA PDF 511 Questions

Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Which of the following situation would not impair audit objectivity?

  1. An auditor is assigned to audit a business function that the auditor was responsible for nine months ago
  2. An individual temporarily assigned to the internal audit activity because of the individual's expert knowledge in a particular business function assigned to audit an activity that the individual was responsible for just prior to transferring to the internal audit activity
  3. An auditor is assigned to perform a post-implementation review on a system for which the auditor participated in the design process
  4. 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




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Internal auditing:

  1. Is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations
  2. Is an independent, performance measurement and consulting activity designed to add value and improve an organization's operations
  3. Helps an organization accomplish objectives by bringing a systematic, disciplined approach to evaluate but rarely improve the effectiveness of risk management, control and governance
  4. 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




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

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

  1. Individuals
  2. Entities
  3. Individuals and entities
  4. Individuals, entities and indirect authorities

Answer(s): C




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Internal auditors are expected to uphold the following principles:

  1. Integrity, objectivity, competency
  2. Integrity, objectivity, confidentiality, and competency
  3. Integrity, objectivity, awareness and competency
  4. Integrity, objectivity, entirety

Answer(s): B




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

"Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments." This statement best explains one of the following principles:

  1. Competency
  2. Confidentiality
  3. Objectivity
  4. Integrity

Answer(s): C




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Internal auditors, engaging in activities that are illegal and discreditable to the profession of internal auditing or the organization, violate which of the following principles:

  1. Objectivity
  2. Awareness
  3. Integrity
  4. Competence

Answer(s): C




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Which of the following statements is NOT related to competency principle of internal auditing? Internal auditors:

  1. Shall continually improve their proficiency and effectiveness and quality of their services
  2. Shall perform internal auditing services in accordance with the standards for the professional practice of internal auditing
  3. Shall engage only in those services for which they have the necessary knowledge, skills and experience
  4. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review

Answer(s): D




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

While performing consulting services internal auditors should specifically maintain:

  1. Proficiency level
  2. Objectivity
  3. Competence
  4. Confidentiality

Answer(s): B



Viewing Page 1 of 65



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