QIA 試験問題を無料オンラインアクセス

When making a presentation to management, the auditor wants to report findings and to stimulate action.
These objectives are best accomplished by

• A.Handing out copies of the report, asking the participants to read the report, and asking for questions.
• B.Delivering a lecture on the findings.
• C.Showing a series of slides or overheads that graphically depict the findings; limit verbal commentary.
• D.Using slides/overheads to support a discussion of major points.

Which of the following audit procedures would be most effective in determining whether vendor invoices are being processed on a timely basis whilemaximizingthe company's use of cash?

• A.Compare the vendor's invoice due date with the payment date as indicated on the cancelled check.
• B.Compare the date stamped on the invoice for receipt with the corresponding payment date for the disbursement.
• C.Interview the accounts payable manager to determine the procedures and standards for processing vendor invoices.
• D.Determine the length of processing time between the receipt of the vendor's invoice to the payment date for the related disbursement.

Reporting to senior management and the board is an important part of the auditor's obligation.
Which of the following items is not required to be reported to senior management and/or the board?

• A.Subsequent to the completion of an audit, but prior to the issuance of an audit report, the audit senior in charge of the audit was offered a permanent position in the auditee's department.
• B.An audit plan was approved by senior management and the board. Subsequent to the approval, senior management informed the audit director not to perform an audit of a division because the division's activities were very sensitive.
• C.Significant interim changes to the approved audit work schedule and financial budget.
• D.An annual report summary of the department's audit work schedule and financial budget.

Which of the following control procedures would provide the greatest assurance that all donations to a non-profitorganizationare immediately deposited to theorganization'saccount?

• A.Use a lockbox to receive all donations.
• B.Require that all donations be made by cheque.
• C.Require issuance of a confirmation receipt to all donors, with the receipt issued by the person who opens and deposits the cash receipts.
• D.Perform periodic internal audits of theorganization'scash receipts by tracing deposits to the original posting in the cash receipts records.

An audit team developed a preliminary questionnaire with the following response choices:
I.Probably not a problem.
II.Possibly a problem.
III.Probably a problem.
The questionnaire illustrates the use of

• A.Trend analysis.
• B.Unobtrusive measures or observations.
• C.Rating scales.
• D.Ratio analysis.