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Free IIA IIA-CGAP Exam Questions (page: 13)

Page 13 of 67
PDF with 337 Questions

What type of reviews are designed to determine whether the audit unit's internal quality control system is in place and operating effectively to provide reasonable assurance that established policies and procedures and applicable auditing standards are being followed or not?

  1. Formal reviews
  2. Quality assurance reviews
  3. Over-the-shoulder reviews
  4. E-mail pass-aro und reviews

Answer(s): B



_________ are periodic assessments of audit quality by members of the audit staff.
Where as ___________ are conducted periodically by qualified members outside the audit organization.

  1. external reviews, internal reviews
  2. formal reviews, external reviews
  3. internal reviews, external reviews
  4. periodic reviews, internal reviews

Answer(s): C



The purpose of an __________is to have an independent assessment of the quality of the audit unit's work. Also __________ focus on assessing the extent the audit organization followed applicable standards in conducting its work:

  1. External reviews, internal reviews
  2. Formal reviews, external reviews
  3. Internal reviews, external reviews
  4. External reviews, external reviews

Answer(s): D



All of the following are the benefits of internal and external reviews EXCEPT:

  1. The audit unit can learn how well its work meets applicable standards and how well it compares to that of similar audit organizations.
  2. increases Professional competence and due care and confidentiality.
  3. Users of audit information can have greater confidence in the quality of work produced by an audit unit that is subject to quality reviews.
  4. The results of the review process enable audit department management to make necessary changes and improvements in the audit function. These adjustments might include areas such as changes in staffing policies or adjustments in training programs.

Answer(s): B



If the audit organization has done what is given below then in general, reviewers can conclude there is reasonable assurance that an internal quality control system is effective. please mark the correct option:

  1. Not implemented adequate audit policies and procedures.
  2. Followed applicable auditing standards.
  3. Implemented adequate audit policies and procedures.
  4. Not followed applicable auditing standards.

Answer(s): B,C



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