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QUESTION NO: 1
When an internal audit program is being formulated, the auditees' anxiety about the audit process
is most likely to be reduced by which of the following?
A. A cooperative process for involving participants in the development of audit procedures
B. A clear description of the rules developed by the auditing group
C. Clearly stated provisions for performing unannounced audits
D. Clearly stated procedures for resolving audit findings
Answer: A
Explanation:
QUESTION NO: 2
The main purpose for conducting an opening meeting for an audit is to
A. clarify the audit objectives
B. discuss previous audit results
C. develop audit criteria
D. establish the scope of the audit
Answer: A
Explanation:
QUESTION NO: 3
A cause and effect diagram is a useful tool for doing which of the following?
A. Determining the flow of a process
B. Detecting shifts in a process
C. Developing theories based on symptoms
D. Arranging theories by defect count
Answer: C

QUESTION NO: 4
Quality auditors help companies improve their processes, products, and services by
A. developing more comprehensive checklists
B. guaranteeing product quality
C. recommending better techniques for motivating employees
D. reporting positive as well as negative evaluation results
Answer: D

QUESTION NO: 5
Communication by telephone is likely to be most effective when it is used for
A. performing assessments
B. corroborating information
C. meeting random sampling requirements
D. assessing the adequacy of a written form
Answer: B
Explanation:
QUESTION NO: 6
Sampling procedures used in audits are designed to
A. verify the scope of an audit
B. corroborate audit findings
C. conserve time in data collection
D. verify that all checklist items have been completed
Answer: C
Explanation:
QUESTION NO: 7
Management of an internal audit program should consider all of the following EXCEPT
A. taking ownership of the quality assurance program
B. supporting company objectives, goals, and strategies
C. assuring that audits are a means to evaluate company performance
D. weighing costs versus benefits of conducting an audit
Answer: A

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