QIA 무료 덤프문제 온라인 액세스

Auditorsrealizethat at times corrective action is not taken even when agreed to by the appropriate parties. This should lead an internal auditor to

• A.Decide to conduct follow-up work only if management requests the auditor's assistance.
• B.Write a follow-up audit report with all findings and their significance to the operations.
• C.Decide the extent of necessary follow-up work.
• D.Allow management to decide when to follow-up, since it is management's ultimate responsibility.

An internal auditor would trace copies of sales invoices to shipping documents in order to determine that:

• A.Shipments to customers were also recorded as receivables.
• B.Customer shipments were billed.
• C.The subsidiary accounts receivable ledger was updated.
• D.Sales that are billed were also shipped.

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?

• A.A decrease in required sample size
• B.An increase in population standard deviation.
• C.A decrease in population standard deviation.
• D.An increase in required sample size

How does CSA differ from traditional methods of auditing?

• A.Shifts some of the responsibilities away from the auditors towards others such as work teams.
• B.Allocated additional responsibilities to internal audit.
• C.Reduces the level of collaboration required between managers and internal auditor.
• D.Allows assessment to be carried out without any internal audit involvement whatsoever, therefore allowing them to focus their attention on other areas of theorganization.

When making a presentation to management, the auditor wants to report findings and to stimulate action.
These objectives are best accomplished by

• A.Showing a series of slides or overheads that graphically depict the findings; limit verbal commentary.
• B.Using slides/overheads to support a discussion of major points.
• C.Handing out copies of the report, asking the participants to read the report, and asking for questions.
• D.Delivering a lecture on the findings.