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QIA Dumps With Exact Questions and Answers

Exact2pass Provides 100% Valid Qualified Internal Auditor QIA Exam dumps Questions and answers which can helps you to Pass Your Certification Exam in First Attempt.

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QIA Questions and Answers

Question # 1

An organization uses a service bureau to process its hourly payroll transactions. The internal auditor is concerned that the hourly payroll for the year has been processed correctly and, in particular, the computation of employee withholding for pension contributions is in accordance with the union contract, which specifies charges each quarter.

Which of the following audit procedures would best accomplish the audit objective?

A.

Select a random sample of all hourly payroll transactions for the reporting period, re-compute pay and withholding items, and compare the result with that obtained from the service bureau.

B.

Select a stratified sample of all hourly and salaried payroll transactions for an entire reporting period, perform the necessary activities, and then compare the result with that obtained from the service bureau.

C.

Select a discovery sampling of all payroll transactions for an entire reporting period and then follow up on any findings.

D.

Submit a set of test data to the service bureau during an annual audit and compare the service bureau's processing with the auditor's predetermined computations on the same test data.

Question # 2

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.

Reduce the amount of testing required to support audit findings.

B.

Can be delivered in an informal manner without preparation.

C.

Can be prepared using a flexible format, thereby increasing overall audit efficiency.

D.

Permit auditors to counter arguments and provide additional information that the audience may require.

Question # 3

Which of the following is not a component of audit risk?

A.

Inherent risk

B.

Control risk

C.

Defective risk

D.

Detection risk

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