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IIA-CFSA · Question #204

IIA-CFSA Question #204: Real Exam Question with Answer & Explanation

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Question

Reviewing counterparties for creditworthiness and obtaining master trade agreements and credit approval for counterparties before entering into a repurchase or reverse repurchase agreement Obtaining collateral from the counterparty Marking to market all collateral daily; if a deficit (within established guidelines) exists, additional collateral may be obtained from the counterparty Reconciling the repurchase and reverse repurchase subsidiary ledgers to the stock record and general ledger daily. Out-of-balances are recorded as suspense items and researched immediately These are actually:

Options

  • AControl and monitoring activities related to purchase and reverse purchase agreement
  • BReview activities where broker-dealer -dealers finance proprietary or customer activity
  • CAuditors should be aware of the following control and monitoring activities typically
  • DNone of these

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