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QIA Exam Dumps : Qualified Internal Auditor

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Qualified Internal Auditor Questions and Answers

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Question 1

An internal auditor would trace copies of sales invoices to shipping documents in order to determine that:

Options:

A.

Customer shipments were billed.

B.

Sales that are billed were also shipped.

C.

Shipments to customers were also recorded as receivables.

D.

The subsidiary accounts receivable ledger was updated.

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Question 2

The primary concern in a program results audit is a determination that

Options:

A.

Financial statements are presented in accordance with International Financial Reporting Standards.

B.

Desired benefits are being achieved.

C.

The entity has complied with laws and regulations.

D.

Resources are managed economically and efficiently.

Question 3

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.

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