QIA試験無料問題集（80題）「IQN Qualified Internal Auditor 認定」

出題：1

When making a presentation to management, the auditor wants to report findings and to stimulate action.
These objectives are best accomplished by

A. Showing a series of slides or overheads that graphically depict the findings; limit verbal commentary.

B. Delivering a lecture on the findings.

C. Handing out copies of the report, asking the participants to read the report, and asking for questions.

D. Using slides/overheads to support a discussion of major points.

正解：D 解答を投票する

出題：2

Which of the following investigative tools is most effective when large volumes of evidence need to beanalyzed?

A. Questionnaires

B. Interviews

C. Forensic analysis

D. Computer

正解：D 解答を投票する

出題：3

Which of the following audit committee activities would be of the greatest benefit to the internal auditing department?

A. Review and endorsement of all internal audit reports prior to their release.

B. Assurance that the external auditor will rely on the work of the internal auditing department whenever possible.

C. Review and approval of auditprograms.

D. Support for appropriate follow-up of recommendations made by the internal auditing department.

正解：D 解答を投票する

出題：4

An audit of accounts payable was made to determine if the error rate was within the stated policy of 0.5%. One hundred of the 10,000 accounts payable transactions were randomly selected using a 95% confidence level. No errors were found.
With 95% certainty, one can conclude that the sample results

A. Indicate another sample is needed.

B. Fail to prove the error rate is above 0.5%.

C. Indicate the null hypothesis is false.

D. Prove there are no errors in accounts payable.

正解：B 解答を投票する

出題：5

The auditor wants to understand the actual flow of data regarding cash processing. The most convincing evidence would be obtained by

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

B. Interviewing the treasurer.

C. Reviewing the systems flowchart.

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

正解：D 解答を投票する

出題：6

Working papers serve the following purpose for the internal auditor:

A. Provide the principal evidential support for the internal auditor's report.

B. Provide a place to summarise overall audit recommendations.

C. Make the audit report more readable by providing a place to append exhibits.

D. Provide the auditee a place to make responses to audit recommendations.

正解：A 解答を投票する

出題：7

Computer fraud is discouraged by

A. Being willing to prosecute.

B. Ostracizingwhistle-blowers.

C. Accepting the lack of integrity in the system.

D. Overlooking inefficiencies in the judicial system.

正解：A 解答を投票する

出題：8

Internal auditing is responsible for reporting fraud to senior management or the board when

A. Suspicious activities have been reported to internal auditing.

B. The incidence of fraud of a material amount has been established to a reasonable certainty.

C. The review of all suspected fraud related transactions is complete.

D. Irregular transactions have been identified and are under investigation.

正解：B 解答を投票する

QIA試験無料問題集「IQN Qualified Internal Auditor 認定」