{"id":773,"date":"2013-05-25T02:36:42","date_gmt":"2013-05-25T02:36:42","guid":{"rendered":"http:\/\/examreview.net\/wp\/?p=773"},"modified":"2019-07-28T06:08:10","modified_gmt":"2019-07-28T06:08:10","slug":"cfsa","status":"publish","type":"post","link":"https:\/\/examreview.net\/wp\/?p=773","title":{"rendered":"CFSA Study References"},"content":{"rendered":"

Certified Financial Services Auditor CFSA ExamFOCUS Essential Study References\u00a0<\/strong><\/p>\n

* we updated this book in arch 2015 *<\/p>\n

The Certified Financial Services Auditor (CFSA) is a specialty certification which measures an individual’s knowledge of, and proficiency in, audit principles and practices within the banking, insurance, and securities financial services industries. The one-part CFSA exam includes 125 multiple-choice questions, covering:<\/p>\n

1. Financial Services Auditing
\n2. Auditing Financial Services Products
\n3. Auditing Financial Services Processes
\n4. The Regulatory Environment<\/p>\n

This is a highly condensed set of study reference material. The TOC is listed below:<\/p>\n

INTELLECTUAL PROPERTIES, TRADEMARKS AND COPYRIGHTS 1
\nCONTENTS UPDATE 2
\nPAGE FORMATTING AND TYPEFACE 2
\nTHE EXAM 2
\nINTERNAL AUDIT OF FINANCIAL INSTITUTIONS 5
\nORGANIZATION AND GOVERNANCE 7
\nGOVERNANCE 8
\nAGENCY THEORY 10
\nTHE IIA’S INTERNATIONAL STANDARDS 11
\nAUDITS 12
\nINTERNAL AUDIT 14
\nTHE CHARTER 15
\nHOW TO PROCEED 16
\nAUDIT PLANNING 17
\nRESOURCES FOR PERFORMING THE AUDIT 18
\nENGAGEMENT LETTER AND ENGAGEMENT PARTNER 18
\nPROFESSIONALISM 19
\nAUDIT EVIDENCE 19
\nSUPERVISION 21
\nFIELDWORKS 22
\nQUALIFIED OPINION VS ADVERSE OPINION VS DISCLAIMER OF OPINION 23
\nAUDIT FOLLOW-UP 24
\nETHICS AND INDEPENDENCE 25
\nCLASSES OF IMPAIRMENTS TO INDEPENDENCE 27
\nINTERNAL CONTROL 28
\nTYPES OF CONTROL 29
\nIS CONTROLS 30
\nREGULATORY ENVIRONMENT AND STANDARDS 33
\nTHE GRAMM-LEACH-BLILEY ACT 35
\nTHE SARBANES-OXLEY ACT 35
\nTHE USA PATRIOT ACT 36
\nTRUTH IN LENDING DISCLOSURE 37
\nREAL ESTATE SALES DISCLOSURES 37
\nINSIDER TRANSACTIONS 38
\nIFRS AND IAS 38
\nGAAP, FASB AND SFAS 39
\nSAS 70 40
\nREPORTING CONTINGENCIES 41
\nREPORTING EARNINGS 41
\nOFF-BALANCE-SHEET ENTITIES 42
\nPURCHASE ACCOUNTING VS POOLING OF INTEREST 43
\nRISK MANAGEMENT 45
\nMITIGATION 45
\nRISK ANALYSIS VS RISK ASSESSMENT 46
\nRISK ANALYSIS TOOLS 47
\nLIABILITY RISK AND MANAGEMENT 47
\nFINANCIAL RISK MANAGEMENT 49
\nFINANCIAL THEORY, DEFINITIONS AND TRENDS 50
\nBOND, INDENTURE AND WARRANT 51
\nNPV 52
\nIRR 52
\nNPV VS IRR 53
\nCASH FLOW, INTERESTS AND PAYBACK 53
\nSHORT-TO-MID TERM INVESTMENT INSTRUMENTS 55
\nPRESENT WORTH, SINKING FUND AND OTHER CONCEPTS 55
\nFLOAT 57
\nLINE OF CREDIT 57
\nCOMMERCIAL PAPER 57
\nRISK FINANCING 58
\nCASH CONVERSION CYCLE 58
\nDU PONT ANALYSIS 59
\nWORKING CAPITAL MANAGEMENT 60
\nWACC 61
\nOPERATING LEVERAGE 61
\nEVA 61
\nCREDIT ANALYSIS 62
\nTRADE CREDITS AND DEBT COLLECTION 63
\nOPEN-BOOK CREDIT VS DSO 63
\nACCOUNTS RECEIVABLE 64
\nFACTORING AND FORFAITING 64
\nASSET-BASED LENDING 64
\nINVOICE DISCOUNTING 65
\nPAYMENT INSTRUMENTS 66
\nDIVIDEND POLICIES, DRIPS, SPP AND RETIREMENT PLANS 69
\nRETIREMENT FUNDS AND THE TREASURY FUNCTION 71
\nRETIREMENT PLANS 71
\nFRAUD AND REPORTING 74
\nBRIBERY 74
\nILLEGAL GRATUITY 74
\nCONFLICTS OF INTEREST 74
\nEMBEZZLEMENT 75
\nFALSE STATEMENTS AND FALSE CLAIMS 75
\nBREACH OF FIDUCIARY DUTY 75
\nFORENSIC ACCOUNTING AND AUDITING 76
\nLEASING ARRANGEMENTS 78
\nMONETARY POLICY AND FISCAL POLICY 80
\nECONOMIC GROWTH, INFLATION AND CPI 80
\nBALANCE OF PAYMENTS AND BALANCE OF TRADE 81
\nMONEY SUPPLIES, FOREIGN EXCHANGE AND CURRENCY VALUATION 82
\nINTEREST RATES, BOND PRICES, YIELDS AND CREDIT RATINGS 83
\nNATIONAL DEBT, BORROWING LIMITS AND RATING DOWNGRADE 84
\nINSTRUMENTS FOR INTERNATIONAL TRADE 87<\/p>\n

\"\"\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/a>\"\"<\/a><\/p>\n

 <\/p>\n

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