IQN Qualified Internal Auditor - QIA

Which of the following techniques is best foremphasizinga point in a written communication?

• A. Place the point in the middle rather than at the beginning or end of the paragraph.
• B. Use a short sentence with one idea rather than a longer sentence with several ideas.
• C. Highlight the point through the use of nonparallel structure.
• D. Use passive rather than active voice.

A personnel department is responsible for processing placement agency fees for new hires. A recruiter established some bogus placement agencies and, when interviewing walk-in applicants, the recruiter would list one of the bogus agencies as referring the candidate.
A possible means of detection or deterrence is to

• A. Monitor the closeness of the relationships of recruiters with specific vendors.
• B. Process all personnel agency invoices via a purchase order through the purchasing department.
• C. Verify new vendors to firms listed in a professional association catalogue and/or verify the vendor name and address through the telephone book.
• D. Require all employees to sign an annual conflict of interest statement.

Which of the following is a particular activity of internal audit function?

• A. To give an opinion on overall fairness of the financial statements and accounting
• B. To evaluate the system of internal control that are mainly concerned with the financial statements and accounting
• C. Special investigations, for instance, into suspected fraud
• D. Confirm that the final result (the sum) is correct

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. Employee morale over the two time periods.
• D. Scrap and rework costs over the two time periods.

Which of the following is not an activity of internal audit function?

• A. Confirming that the final result (the sum) is correct
• B. Examining financial and operating information
• C. Review of the economy, efficiency and effectiveness of operations
• D. Review of compliance with laws, regulations and other external requirements