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Cfsa study guide Certi ?ed Financial Services Auditor Examination CFSA Study Guide Albert J Marcella Jr Ph D CFSA COAP CSP CQA CDP CISA William J Sampias CFSA CISA James K Kincaid CFSA C Reviewers and Contributors The authors wish to acknowledge the Insti

Certi ?ed Financial Services Auditor Examination CFSA Study Guide Albert J Marcella Jr Ph D CFSA COAP CSP CQA CDP CISA William J Sampias CFSA CISA James K Kincaid CFSA C Reviewers and Contributors The authors wish to acknowledge the Institute of Internal Auditors the Information Systems Audit and Control Association the National Association of Certi ?ed Financial Services Auditors and the American Institute of Certi ?ed Public Accountants for permission to quote extensively from Standards for the Professional Practice of Internal Auditing Statements on Auditing Standards Control Objectives for Information and related Technology and Codes of Professional Ethics and other publications The willingness of these professional bodies to permit use of these materials contributed greatly to the development of this study guide series Additionally the following individuals were instrumental in providing evaluation constructive feedback and suggestions for improvement to these professionals we are also indebted to Michael I Balbirnie Senior Vice President First Union Corp Robert J McNichols Director of Internal Audit Penn National Insurance Bruce Monahan Vice President Director of Internal Audit GRE Insurance Group Dedication Special thanks go to our families spouses parents and children whose continuing support love and patience has been a source of strength and motivation With heartfelt thanks AJM WJS JKK C About the Authors Albert J Marcella Jr Ph D CFSA COAP CQA CSP CDP CISA is an Associate Professor of Management in the School of Business and Technology Department of Management at Webster University in Saint Louis MO Dr Marcella remains the president of Business Automation Consultants an information technology and management- consulting ?rm He has contributed numerous articles to audit related publications and has authored and co-authored audit related texts Dr Marcella holds a Ph D in Management with emphasis in Information Technology from Walden University in Minneapolis a Masters of Business Administration in Finance from The University of New Haven in Connecticut and a Bachelor of Science degree in Business Administration with a dual major in Management Information Systems and Management from Bryant College in Rhode Island William J Sampias CFSA CISA has been involved in the auditing profession for the last decade with a primary emphasis on audits of information systems Mr Sampias has published several works in the areas of disaster contingency planning end-user computing fraud e ?ective communications and security awareness Mr Sampias is currently Director of an Information Systems Audit group He holds an MBA from the University of Illinois at Spring ?eld James K Kincaid CFSA has over years experience conducting and managing audits to assess the e ?ectiveness of government programs and operations Prior to entering the government auditing ?eld Mr Kincaid worked in the insurance industry He is the co- author of several books articles and training courses on topics such as fraud auditing business ethics writing skills and computers In addition to auditing Mr Kincaid has served as an adjunct instructor at Lincoln Land Community College He has also taught many audit training courses and spoken at several audit conferences He