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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

To identify shortages of specific items in an inventory of expensive goods held for retail sale, the most appropriate audit work step is to

Options:

A.

Apply the retail method of inventory valuation.

B.

Compare physical inventory counts to perpetual records.

C.

Develop inventory estimates based on the gross profit percentage method.

D.

Analyzecurrent and previous inventory turnover rates.

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Question 2

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.

Question 3

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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