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QIA Valid and Updated Qualified Internal Auditor Q&A Dumps

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Questions came word by
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QIA Questions and Answers

Question # 1

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

Reduce the amount of testing required to support audit findings.

Can be delivered in an informal manner without preparation.

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

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

Question # 2

One concern of a user of a computer service centre is that one firm's transactions may accidentally be used in the process of updating a second firm's master files. The control procedure that would best provide assurance of the integrity of the master files during updating processes is a check for

Completeness of input, such as a computer sequence check.

Correct master files, such as a header label.

Input accuracy, such as a check of detail reports.

Accuracy of file maintenance, such as review of exception reports.

Question # 3

In addition to controls over access, processing, program changes, and other functions, a computerized system needs to establish an audit trail of information.

Which of the following information would generally not be included in an audit trail log designed to summaries unauthorized system access attempts?

A list ofauthorizedusers.

The type of event or transaction attempted.

The terminal used to make the attempt.

The data in the program sought.

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