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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

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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Question 2

Which of the following is not a stage of risk management process?

Options:

A.

Identification

B.

Assessment

C.

Migration

D.

Review

Question 3

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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