IIA Certified Financial Services Auditor - IIA-CFSA무료 덤프문제 풀어보기
After implementation of a drop out recovery program, employment rate rose. The drop out recovery program is responsible for increases in employment and look for possible economic or other factors that might have contributed to the rise. This example may be referred towards:
정답: D
Banks provide the following personal trust service/services for the individuals:
정답: A
The financial institutions' general ledger records activity on deposit accounts. Posting of time deposit transactions usually occurs on the day transaction occurs or the next day. The following audit objectives and steps should be considered when performing an audit of deposit accounts EXCEPT:
정답: A
The term used to describe the process of raising funds through the sale of securities is called:
정답: B
The benefits of an endowment insurance policy include all of the statements mentioned below EXCEPT:
정답: A
All of the following are financial instrument EXCEPT:
정답: B
Traditionally, insurance is paid:
정답: A
Agents that represent one company exclusively are called:
정답: B,C
All of the following phrases are used to express the auditor's opinion EXCEPT:
정답: D
"These are usually secured by mortgages, deeds of trust, land contracts, or other types of real estate liens. Interest rates for residential mortgages loans may be fixed or variable. Repayments of principal may be set up for full amortization, negative amortization, or partial amortization with a balloon payment at a specified rate." What are these?
정답: C
Banks should develop policies related to ALM, including specific guidelines regarding risk/reward tradeoffs. The goal is to manage risks while achieving acceptable returns on investments. In developing these policies bank officials analyze:
정답: B
Not all misstatements will be material enough to affect the fair presentation of the financial statement. A material misstatement is one that the auditors determine would change or influence the option of a reasonable person relying on the financial statements for information. Ultimately, auditors must exercise judgment to assess materiality based on the qualitative nature of the misstatements and their quantitative extent. Materiality is also based on auditors' assessment of control risk levels in the organization. The following factors may influence the auditors' assessment of control risk EXCEPT:
정답: B