최신IQN Qualified Internal Auditor - QIA무료샘플문제

A. Design the controls.

B. Establish the policies for controls.

C. Appraise the effectiveness of the controls.

D. Create the procedures for the planning process.

A. Periodic vendor surveys regarding potential buyer conflict of interest or ethics violations.

B. The use of purchase orders for all purchases.

C. The receipt of an invoice to put new vendors on the master file.

D. The use of change analysis and trend analysis of buyer or vendor activity.

A. Intentional deception.

B. Perpetration for the benefit or detriment of theorganization.

C. Taking unfair or dishonest advantage.

D. Negligence on the part of executive management.

A. Ask the manager of the maintenance department to assume the resulting risk.

B. Include this finding in the current audit report.

C. Instruct the employees to sign their time cards

D. Withhold conclusions about payroll internal control in the maintenance department.

A. Analysis

B. Evaluation

C. Observation

D. Verification

A. Receiving memorandum documenting the receipt of the goods.

B. Ordering department's original requisition for the goods.

C. Cancelled cheque issued in payment of the procured goods.

D. Supplier's invoice for the procured goods.

A. An annual report summary of the department's audit work schedule and financial budget.

B. Significant interim changes to the approved audit work schedule and financial budget.

C. Subsequent to the completion of an audit, but prior to the issuance of an audit report, the audit senior in charge of the audit was offered a permanent position in the auditee's department.

D. An audit plan was approved by senior management and the board. Subsequent to the approval, senior management informed the audit director not to perform an audit of a division because the division's activities were very sensitive.

A. Reviewing the programming flowchart for evidence of control procedures placed into the computer programs.

B. Performing a "walk-through" of the processing and obtaining copies of all documents used.

C. Interviewing the treasurer.

D. Reviewing the systems flowchart.