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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 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

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Question 2

The primary concern in a program results audit is a determination that

Options:

A.

Financial statements are presented in accordance with International Financial Reporting Standards.

B.

Desired benefits are being achieved.

C.

The entity has complied with laws and regulations.

D.

Resources are managed economically and efficiently.

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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