QIA 무료 덤프문제 온라인 액세스

In a variables sampling application, which of the following factors will vary directly with a change in confidence level from 90% to 95%?

• A.Non-sampling error.
• B.Standard error of the mean.
• C.Point estimate of the arithmetic mean.
• D.Achieved precision.

How does CSA differ from traditional methods of auditing?

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

The following are potential sources of evidence regarding the effectiveness of the division's total quality managementprogram. Assume that, all comparisons are for similar time
periods and duration and current items are compared with similar items before the implementation of the total quality managementprogram.
The least persuasive evidence would be a comparison of

• A.Manufacturing and distribution costs per unit over the two time periods.
• B.Employee morale over the two time periods.
• C.Scrap and rework costs over the two time periods.
• D.Customer returns over the two time periods.

Experience has shown that certain conditions in anorganizationare symptoms of possible management fraud.
Which of the following conditions would not be considered as an indicator of possible fraud?

• A.Managers dealing in matters outside their profit centre's scope.
• B.Managers subject to formal performance reviews on a regular basis.
• C.Managers not complying with corporate directives and procedures.
• D.Managers regularly assume subordinates' duties.

An audit team has been assigned to review 'the customer satisfaction measurement system' that the industrial products division implemented two years ago. This system consists of the division's customer service office conducting an annual mail survey. A survey is sent to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. The survey is three pages long and its 30 questions use a mixture of response modes (e.g., some questions are open-ended, some multiple choice, and others use a response scale). The customer service office mails the survey in September and tabulates the results for questionnaires returned by October 15. Only one mail is sent. If the customer does not return the questionnaire, no follow-up is conducted. When the survey was last conducted, 45 of the questionnaires were not returned.
Which of the following is not an advantage of face-to-face interviews over mail surveys?

• A.Interviewers can increase a respondent's comprehension of questions.
• B.Survey designers can use a wider variety of types of questions.
• C.They are less expensive since mailing costs are avoided.
• D.The response rate is typically higher.