Download Certified Financial Services Auditor.IIA-CFSA.BrainDumps.2019-02-20.509q.tqb

Vendor:	IIA
Exam Code:	IIA-CFSA
Exam Name:	Certified Financial Services Auditor
Date:	Feb 20, 2019
File Size:	2 MB

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Demo Questions

Which of the following situation would not impair audit objectivity?

An auditor is assigned to audit a business function that the auditor was responsible for nine months ago
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
An auditor is assigned to perform a post-implementation review on a system for which the auditor participated in the design process
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

Correct answer: D

Internal auditing:

Is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations
Is an independent, performance measurement and consulting activity designed to add Value and improve an organization’s operations
Helps an organization accomplish objectives by bringing a systematic, disciplined Approach to evaluate but rarely improve the effectiveness of risk management, control and governance
Helps an organization accomplish objectives by bringing a targeted, disciplined approach to evaluate but rarely improve the effectiveness of risk management, control and governance

Correct answer: A

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