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QIA Exam Dumps : Qualified Internal Auditor

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Qualified Internal Auditor Questions and Answers

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Question 1

Which of the following is an example of an efficiency measure?

Options:

A.

The rate of absenteeism.

B.

The goal of becoming a leading manufacturer.

C.

The number of insurance claims processed per day.

D.

The rate of customer complaints.

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Question 2

A Qualified Internal Auditor directs the audit function for a large city and is planning the audit schedule for the next year. The city has a number of different funds, some that are restricted in use by government grants and some that require compliance reports to the government. One of the programs for which the city has received a grant is job retraining and placement. The grant specifies certain conditions a participant in the program must meet in order to be eligible for the funding.

The auditor must determine the applicable laws and regulations.

Which of the following procedures would be the least effective in learning about the applicable laws and regulations?

Options:

A.

Make inquiries of the city's chief financial officer, legal counsel, or grant administrators.

B.

Review prior year working papers and enquire of officials as to changes.

C.

Review applicable grant agreements.

D.

Discuss the matter with the audit committee and make inquiries as to the nature of the requirements and the audit committee's objectives for the audit.

Question 3

During the audit of inventories, an internal auditor specified a precision of 5% instead of the 4% contained in the preliminary audit program.

What would be the impact of the change in precision?

Options:

A.

A decrease in population standard deviation.

B.

An increase in population standard deviation.

C.

A decrease in required sample size

D.

An increase in required sample size

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