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IQN QIA Practice Test Questions Answers

Exam Code: QIA (Updated 80 Q&As)
 Exam Name: Qualified Internal Auditor
 Last Update: 07-Dec-2025
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Questions Include:

  • Single Choice: 80 Q&A's

    • QIA Overview

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    QIA Questions and Answers

    Question # 1

    Which of the following audit committee activities would be of the greatest benefit to the internal auditing department?

    A.

    Review and approval of auditprograms.

    B.

    Assurance that the external auditor will rely on the work of the internal auditing department whenever possible.

    C.

    Review and endorsement of all internal audit reports prior to their release.

    D.

    Support for appropriate follow-up of recommendations made by the internal auditing department.

    Question # 2

    Working papers serve the following purpose for the internal auditor:

    A.

    Provide the auditee a place to make responses to audit recommendations.

    B.

    Make the audit report more readable by providing a place to append exhibits.

    C.

    Provide the principal evidential support for the internal auditor's report.

    D.

    Provide a place to summarise overall audit recommendations.

    Question # 3

    Data gathered in support of an audit conclusion can be rated on a continuum of reliability.

    The most reliable form of evidence would be an

    A.

    Internal document obtained from the auditee.

    B.

    External document obtained directly from an outside source.

    C.

    Internal document subject to rigorous internal review procedures.

    D.

    Internal document that has been circulated through an outside party.

    Question # 4

    In planning a system of internal operating controls, the role of the internal auditor is to

    A.

    Design the controls.

    B.

    Appraise the effectiveness of the controls.

    C.

    Establish the policies for controls.

    D.

    Create the procedures for the planning process.

    Question # 5

    An organization uses a service bureau to process its hourly payroll transactions. The internal auditor is concerned that the hourly payroll for the year has been processed correctly and, in particular, the computation of employee withholding for pension contributions is in accordance with the union contract, which specifies charges each quarter.

    Which of the following audit procedures would best accomplish the audit objective?

    A.

    Select a random sample of all hourly payroll transactions for the reporting period, re-compute pay and withholding items, and compare the result with that obtained from the service bureau.

    B.

    Select a stratified sample of all hourly and salaried payroll transactions for an entire reporting period, perform the necessary activities, and then compare the result with that obtained from the service bureau.

    C.

    Select a discovery sampling of all payroll transactions for an entire reporting period and then follow up on any findings.

    D.

    Submit a set of test data to the service bureau during an annual audit and compare the service bureau's processing with the auditor's predetermined computations on the same test data.

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