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Qualified Internal Auditor

Last Update May 18, 2024
Total Questions : 80

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Qualified Internal Auditor Questions and Answers

Questions 1

Which of the following is not an argument for principles-based approach to corporate governance?

Options:

A.

The same rules might not be suitable for every company

B.

There are some aspects of corporate governance that cannot be regulated easily

C.

Companies do not have the choice of ignoring the rules

D.

The most suitable corporate governance practices can differ between companies

Questions 2

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?

Options:

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.

Questions 3

Computer fraud is discouraged by

Options:

A.

Being willing to prosecute.

B.

Ostracizingwhistle-blowers.

C.

Overlooking inefficiencies in the judicial system.

D.

Accepting the lack of integrity in the system.

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