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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

In order to ensure the proper addition/deletion of authorizations in an operational audit of data access security, an internal auditor would verify that

Options:

A.

Individuals who are not employees have no access privileges.

B.

Revoked access privileges are cancelled on a weekly cycle.

C.

Access privileges are activated promptly after they areauthorized.

D.

A systemsprogramkeeps records of all additions/deletions of access changes.

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Question 2

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.

Question 3

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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