IIA-CFSA Exam Questions – Easy Prepare IIA IIA-CFSA Exam

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IIA-CFSA Exam Sample Questions

Question: 1

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
  3. 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

  4. An auditor is assigned to perform a post-implementation review on a system for which the auditor participated in the design process
  5. 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: D

Question: 4

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: B

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Question: 5

“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: C

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Question: 4

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: B

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Question: 1

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
  3. 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

  4. An auditor is assigned to perform a post-implementation review on a system for which the auditor participated in the design process
  5. 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: D

Question: 4

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: B

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