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  • Exam Name: Qualified Internal Auditor
  • Last Update: 24-Apr-2024
  • Questions and Answers: 80
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QIA Questions and Answers

Question # 1

Which of the following is not a component of audit risk?

A.

Inherent risk

B.

Control risk

C.

Defective risk

D.

Detection risk

Question # 2

The consultative approach to auditing emphasizes

A.

Imposition of corrective measures.

B.

Participation with auditees to improve methods.

C.

Fraud investigation.

D.

Implementation of policies and procedures.

Question # 3

Which of the following types of tests would be the most persuasive if an internal auditor wanted assurance of the existence of inventory stored in a warehouse?

A.

Examination of the shipping documents supporting recorded transfers to and from the warehouse.

B.

Obtaining written confirmation from management.

C.

Physically observing the inventory in the warehouse.

D.

Examination of warehouse receipts contained in the auditee's records.

Question # 4

During an audit, the internal auditor should consider the following factor(s) in determining the extent to which analytical procedures should be used, Except

A.

Adequacy of the system of internal control.

B.

Significance of the area being examined.

C.

Precision with which the results of analytical audit procedures can be predicted.

D.

Preparation of employee questionnaire policy.

Question # 5

Your assurance firm is auditor of Happy Goods. The audit manager has just become engaged to the managing director’s daughter, who he met through a mutual friend. The managing director owns 51% of the shares in Happy Goods. Which of the threat is not there in this case?

A.

Intimidation threat

B.

Familiarity threat

C.

Self-interest threat

D.

Advocacy threat

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