IIA-CFSA Exam Details

  • Exam Code
    :IIA-CFSA
  • Exam Name
    :Certified Financial Services Auditor
  • Certification
    :IIA Certifications
  • Vendor
    :IIA
  • Total Questions
    :511 Q&As
  • Last Updated
    :Jul 14, 2026

IIA IIA-CFSA Online Questions & Answers

  • Question 301:

    Insurance companies assist individuals in managing personal risk through risk pooling. Risk pooling is based on fact that the probability of any one type of loss occurring for a given individual is small. Therefore insurers can insure:

    A. A large number of people against a given peril, based on the knowledge that only a smallpercentage of those insured will ever file a claim for the particular peril
    B. Only few people against a given peril, based on the knowledge that only a small percentage of those insured will ever file a claim for the particular peril
    C. A large number of people against a given peril, based on the knowledge that a largepercentage of those insured will ever file a claim for the particular peril
    D. None of these

  • Question 302:

    Demand deposit account allows customers to transfer money through the use of:

    A. Checks
    B. ATMs and EFTs
    C. Point of sale (POS) terminals
    D. All of these

  • Question 303:

    "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:

    A. Competency
    B. Confidentiality
    C. Objectivity
    D. Integrity

  • Question 304:

    This agreement occurs when a security is sold with an agreement to buy it back. The repurchase date is usually very short term, often one day. Dealers sell a portion of their securities to entities with cash reserves and agree to buy them back for the principal plus interest. What is this?

    A. Certificate of deposit
    B. Commercial Paper
    C. Money market fund
    D. Repurchase agreement

  • Question 305:

    Which of the following does NOT come under the consideration of systematic or interconnection risk?

    A. Risk management systems that include limits or controls on interconnection risk to which the entity is willing to expose itself.
    B. Provisions for monitoring systematic risk effectively
    C. Contingency plans setting forth actions to be taken when system-wise market disruptionsoccur
    D. Due diligence of enforcement activities

  • Question 306:

    There are multiple sets of attribute and performance standards:

    A. False
    B. True
    C. True- In specific conditions
    D. False- In specific conditions

  • Question 307:

    If investment returns are very poor, this could lead to:

    A. Down in the market share of that particular investment
    B. Policy Lapsing
    C. Stock exchange collapse
    D. Minimum premium

  • Question 308:

    Some organizations have information protection policies that place the burden of information protection on managers in individual organizational units. An information protection policy may include:

    A. Statements that define information as an asset that must be protected to different degrees based on its sensitivity, criticality, and value, regardless of the media on which it is stored, the manual or automated systems that process it, or the methods by which it is distributed
    B. Statements outlining the responsibilities of information owners, custodians and users
    C. Definitions of the previously audited data and its classifications
    D. Both A and B

  • Question 309:

    Entrance Conference-- The entrance conference may be the auditor's first face-to-face contact with client. The objective/s of the entrance conference is/are to:

    A. Explain preliminary audit scope
    B. Present projected audit milestone dates and completion dates
    C. Identify key contacts and desired communication protocols
    D. All of these

  • Question 310:

    General Market indices in the commodities market with which many people would be familiar include:

    A. Goldman Sachs Commodities Index (GSCI)
    B. Commodities Research board
    C. Acme Tool and Die
    D. Both AandB

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