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QIA – Qualified Internal Auditor

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Showing 7–9 of 10 questions

Question 7

An internal auditor found that employees in the maintenance department were not signing their time cards. This situation also existed during the last audit.

The auditor should

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    Include this finding in the current audit report.
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    Ask the manager of the maintenance department to assume the resulting risk.
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    Withhold conclusions about payroll internal control in the maintenance department.
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    Instruct the employees to sign their time cards
Question 8

The objective of a program results audit requires the auditor to

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    Place an emphasis on outputs rather than inputs.
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    Look for cost savings or waste.
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    Include only historical data in the audit.
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    Render an opinion on the fairness of financial presentation.
Question 9

Which of the following is not an activity of internal audit function?

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    Examining financial and operating information
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    Review of the economy, efficiency and effectiveness of operations
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    Review of compliance with laws, regulations and other external requirements
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    Confirming that the final result (the sum) is correct