QIA 試験問題を無料オンラインアクセス

The control self-assessment (CSA) is a

• A.Preventive auditing tool.
• B.Corrective auditing tool.
• C.Directive auditing tool.
• D.Detective auditing tool.

The following are potential sources of evidence regarding the effectiveness of the division's total quality managementprogram. Assume that, all comparisons are for similar time
periods and duration and current items are compared with similar items before the implementation of the total quality managementprogram.
The least persuasive evidence would be a comparison of

• A.Customer returns over the two time periods.
• B.Manufacturing and distribution costs per unit over the two time periods.
• C.Scrap and rework costs over the two time periods.
• D.Employee morale over the two time periods.

Computer fraud is discouraged by

• A.Accepting the lack of integrity in the system.
• B.Overlooking inefficiencies in the judicial system.
• C.Being willing to prosecute.
• D.Ostracizingwhistle-blowers.

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

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

During an interview with a data input clerk to discuss acomputerizedsystem used to track employee training requirements and compliance, an auditor identifies a potentially significant weakness in the system.
The auditor should

• A.Conduct a second interview after determining whether the weakness actually exists.
• B.Ask the clerk about the weakness and determine immediately if the finding should be reported.
• C.Ask indirect questions that will help get more factual information relating to the potential weakness.
• D.Not mention the weakness, directly or indirectly, to avoid making the clerk uncomfortable.