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IQN QIA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Internal Auditing, Risk Analysis and Ethics | - Internal auditing fundamentals
|
| Corporate Governance | - Corporate governance principles
|
| Internal Audit Engagement | - Audit engagement process
|
QIA Exam Questions Answered
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Typically intended for graduates or professionals with accounting, auditing, finance or related qualifications; specific eligibility requirements depend on the authorized training provider.
You can confirm the current eligibility requirements on the official QIA exam page before you register.
The IQN Qualified Internal Auditor practice questions are organized around the official exam objectives. Key topics include:
- Internal Auditing, Risk Analysis and Ethics ()
- Internal Audit Engagement ()
- Corporate Governance ()
Daily practice mapped to these topics keeps your preparation balanced across the whole syllabus.
This package includes 80 practice questions for the IQN Qualified Internal Auditor exam. Every answer is verified by an experienced team of experts, so you can trust what you study.
IQN Qualified Internal Auditor Sample Questions:
The requirements for staffing level, education and training, and audit research should be included in
- A. The internal auditing department's policies and procedures manual.
- B. Job descriptions for the various staff positions.
- C. The annual plan for the internal auditing department.
- D. The internal auditing department's charter.
Correct Answer: C 🗳️
An audit of accounts payable was made to determine if the error rate was within the stated policy of 0.5%. One hundred of the 10,000 accounts payable transactions were randomly selected using a 95% confidence level. No errors were found.
With 95% certainty, one can conclude that the sample results
- A. Prove there are no errors in accounts payable.
- B. Indicate another sample is needed.
- C. Indicate the null hypothesis is false.
- D. Fail to prove the error rate is above 0.5%.
Correct Answer: D 🗳️
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 that has been circulated through an outside party.
- B. Internal document subject to rigorous internal review procedures.
- C. External document obtained directly from an outside source.
- D. Internal document obtained from the auditee.
Correct Answer: C 🗳️
Viba, who is audit senior on the in progress audit of Weave plc, has recently placed her CV with a recruitment agent. She has had no feedback from the agent, with whom she has a meeting on Friday. The agency is currently carrying an advert for financial controller at Weave plc, but the advert does not give the company's name.
This represents:
- A. A self-interest threat
- B. No threat
- C. A management threat
- D. An intimidation threat
Correct Answer: B 🗳️
Which of the following is an example of an efficiency measure?
- A. The rate of customer complaints.
- B. The goal of becoming a leading manufacturer.
- C. The rate of absenteeism.
- D. The number of insurance claims processed per day.
Correct Answer: D 🗳️
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