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IQN QIA Dumps

Exam Code:
QIA
Exam Name:
Qualified Internal Auditor
Last Update: May 15, 2024
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Qualified Internal Auditor Questions and Answers

Questions 1

Which of the following is not an argument for principles-based approach to corporate governance?

Options:

A.

The same rules might not be suitable for every company

B.

There are some aspects of corporate governance that cannot be regulated easily

C.

Companies do not have the choice of ignoring the rules

D.

The most suitable corporate governance practices can differ between companies

Questions 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.

Questions 3

An internal auditor plans to use an analytical review to verify the correctness of various operating expenses in a division.

The use of an analytical review as a verification technique would not be a preferred approach if

Options:

A.

The auditor notes strong indicators of a specific fraud involving this account.

B.

The company has relatively stable operations that have not changed much over the past year.

C.

The auditor would like to identify large, unusual, or nonrecurring transactions during the year.

D.

The operating expenses vary in relation to other operating expenses, but not in relation to revenue.

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