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  • Exam Name: Qualified Internal Auditor
  • Last Update: 28-Sep-2025
  • Questions and Answers: 80
  • Single Choice: 80 Q&A's

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QIA Questions and Answers

Question # 1

Which of the following is an example of intimidation threat to independence of the auditor?

A.

The audit firm has been involved in maintaining the accounting records, or undertaking valuations that are incorporated in the financial statements

B.

The audit firm is acting as a legal advocate for the client in litigation

C.

Xenia Taliotis is an influential finance director of Winner Plc

D.

The audit firm is working for long time for its client

Question # 2

Auditors realize that at times corrective action is not taken even when agreed to by the appropriate parties. This should lead an internal auditor to

A.

Decide the extent of necessary follow-up work.

B.

Allow management to decide when to follow-up, since it is management’s ultimate responsibility.

C.

Decide to conduct follow-up work only if management requests the auditor's assistance.

D.

Write a follow-up audit report with all findings and their significance to the operations.

Question # 3

During an audit of sales representatives’ travel expenses, it was discovered that 152 of 200 travel advances issued to sales representatives in the past year exceeded the prescribed maximum amount allowed.

Which of the following statements is a justifiable audit opinion?

A.

The majority of travel advances in theorganizationexceed the prescribed maximum.

B.

Travel advances are not controlled in accordance with existing policy.

C.

The prescribed maximum travel advance is too low.

D.

76% of all travel advances exceed the management prescribed maximum.

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