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Financial Certified Services Auditor (CFSA) CFSA Exam Questions in PDF

Free Financial CFSA Dumps Questions (page: 6)

CFSA PDF — 511 Questions

Details: DOMAIN I- FINANCIAL SERVICES AUDITING

The main purposes of the audit survey are to assist with following goals and tasks EXCEPT:

  1. Develop preliminary estimates of time and resource requirements
  2. Determine whether further auditing is necessary
  3. Documenting key control activities
  4. Identify potential critical control points, control deficiencies or excessive controls

Answer(s): C




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Auditors define audit objectives based on information gained:

  1. From external sources of the organization
  2. Either from knowledge they already have or from inquiries and observations
  3. From internal sources of the organization
  4. From external sources of the organization

Answer(s): B




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Which of the following is NOT included in the list of principles for formulating well- stated audit objectives?

  1. Clearly identify the client
  2. Clearly identify the type of performance to be audited and separate objectives if more than one element of performance is to be reviewed
  3. Frame objectives that consider a realistic scope and methodology
  4. Onsite Observation

Answer(s): D




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Carefully crafted audit objectives are important BECAUSE:

  1. Objectives provide direction
  2. Limit collection of unneeded information
  3. Control scope, methodology, timing and nature of audit work
  4. All of the above

Answer(s): D




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

The scope of an audit defines the boundaries of the audit by addressing such items as the audit period or number of locations to be reviewed.. Some important considerations when defining the scope of an audit include:

  1. Needs of potential users of the audit report
    B Preliminary judgment about materiality levels
  2. Both A and B
  3. None of the above

Answer(s): C




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Following elements should be documented in the audit scope EXCEPT:

  1. Time period to be covered by audit tests
  2. Available data:
    No. of records
    Locations
    Need to create data
    Form
    Reliability
  3. Prioritizing risks
  4. Both A and B

Answer(s): D




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Site Selection Rationale
Client officials client/requesters for audit results Scope limitations encountered or anticipated
Expert advice
The above elements should be documented in the:

  1. Audit planning
  2. Risk assessment
  3. Audit scope
  4. None of these

Answer(s): C




Details: DOMAIN I- FINANCIAL SERVICES AUDITING

Considerations for determining required audit resources include:

  1. Training needed by the audit staff to meet the audit objectives
  2. Contractual assistance needed to meet the audit objectives
  3. Both A and B
  4. None of these

Answer(s): C



Viewing page 6 of 65

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