QIA 무료 덤프문제 온라인 액세스

Which of the following activities is not included in determining the audit schedule?

• A.Developing auditprograms.
• B.Identifying auditable locations.
• C.Assessing risk factors.
• D.Planning workload requirements.

The consultative approach to auditingemphasizes

• A.Fraud investigation.
• B.Imposition of corrective measures.
• C.Participation with auditees to improve methods.
• D.Implementation of policies and procedures.

Due to the small number of staffs, one remote unit's petty cash custodian also had responsibility for the imprest fund checking account reconciliation. The cashier concealed a diversion of funds by altering the beginning balance on the monthly reconciliations sent to the group office.
A possible audit test to detect this would be to

• A.Determine if any employees are leading expensive lifestyles.
• B.Require additional monitoring by headquarters whenever improper segregation of duties exists at remote units.
• C.Compare monthly balances and use change and trend analysis.
• D.Determine if any employees have high personal debt.

An internal audit director has noticed that staff auditors are presenting more oral reports to supplement written reports.
The best reason for the increased use of oral reports by the auditors is that they

• A.Permit auditors to counter arguments and provide additional information that the audience may require.
• B.Can be prepared using a flexible format, thereby increasing overall audit efficiency.
• C.Reduce the amount of testing required to support audit findings.
• D.Can be delivered in an informal manner without preparation.

Which of the following is a particular activity of internal audit function?

• A.Confirm that the final result (the sum) is correct
• B.To evaluate the system of internal control that are mainly concerned with the financial statements and accounting
• C.Special investigations, for instance, into suspected fraud
• D.To give an opinion on overall fairness of the financial statements and accounting