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IQN QIA Exam Dumps - Actual Questions Answers


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QIA Questions and Answers

Question # 1

The following are potential sources of evidence regarding the effectiveness of the division's total quality management program. 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 management program.

The least persuasive evidence would be a comparison of

A.

Employee morale over the two time periods.

B.

Scrap and rework costs over the two time periods.

C.

Customer returns over the two time periods.

D.

Manufacturing and distribution costs per unit over the two time periods.

Question # 2

A company with 14,344 customers determines that the mean and median accounts receivable balances for the year are $15,412 and $10,382, respectively.

From this information, the auditor can conclude that the distribution of the accounts receivable balances is continuous and

A.

Negatively skewed.

B.

Positively skewed.

C.

Symmetrically skewed.

D.

Evenly distributed between the mean and median.

Question # 3

Which of the following types of tests would be the most persuasive if an internal auditor wanted assurance of the existence of inventory stored in a warehouse?

A.

Examination of the shipping documents supporting recorded transfers to and from the warehouse.

B.

Obtaining written confirmation from management.

C.

Physically observing the inventory in the warehouse.

D.

Examination of warehouse receipts contained in the auditee's records.

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