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Free CQA Exam Braindumps (page: 12)

Page 11 of 26
PDF with 103 Questions

An auditee is likely to be most threatened by an auditor’s use of which of the following interviewing techniques?

  1. Paraphrasing an auditee’s response while writing it down
  2. Being silent while waiting for an auditee to respond to a question
  3. Underlining key facts when recording an auditee’s response
  4. Using a tape recorder to record an auditee’s response

Answer(s): D



Partitioning or segmenting an audit is a useful way to

  1. understand resource flows
  2. simulate operating conditions
  3. determine the relationship among parts
  4. manage a large audit

Answer(s): D



Which of the following behaviors is LEAST important for an auditor to exhibit?

  1. Remaining calm throughout the audit
  2. Displaying honesty and forthrightness
  3. Adhering to the original audit plan
  4. Working in a planned and systematic manner

Answer(s): C



An auditee’s procedures require that all design drawings be dated and signed. During a design review, an auditor notices that several drawings are signed, but not dated. The missing dates are examples of what kind of data?

  1. Quantitative
  2. Measured
  3. Variable
  4. Qualitative

Answer(s): D






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