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Exam Code: QIA Qualified Internal Auditor study help November 2023 by Killexams.com team

QIA Qualified Internal Auditor

Test Detail:
The IQN QIA (Qualified Internal Auditor) certification is designed to assess the knowledge and skills of individuals in the field of internal auditing. Here is a detailed overview of the QIA certification, including the number of questions and time, course outline, test objectives, and test syllabus.

Number of Questions and Time:
The exact number of questions and time allotted for the QIA certification may vary. However, typically, the test consists of multiple-choice questions that assess the candidate's understanding of internal auditing principles and practices. The duration of the test may vary, but it is typically completed within a specified time limit, such as two to three hours.

Course Outline:
The QIA certification course covers a comprehensive range of courses related to internal auditing. The specific course outline may include the following components:

1. Introduction to Internal Auditing:
- Definition, objectives, and scope of internal auditing
- Role and responsibilities of internal auditors
- Code of ethics and professional standards for internal auditors

2. Internal Auditing Process:
- Planning internal audits
- Conducting risk assessments
- Developing audit programs and procedures
- Performing fieldwork and data analysis
- Reporting audit findings

3. Internal Control and Risk Management:
- Understanding internal control concepts
- Evaluating and assessing internal controls
- Identifying and managing risks
- Fraud detection and prevention

4. Audit Techniques and Tools:
- Sampling methods and statistical techniques
- Interviewing techniques
- Document examination and verification
- IT auditing and data analytics

5. Audit Reporting and Communication:
- Effective communication of audit findings
- Writing audit reports
- Presenting audit results to stakeholders
- Follow-up and monitoring of audit recommendations

Exam Objectives:
The objectives of the QIA certification test are to assess the candidate's knowledge and understanding of internal auditing principles, practices, and techniques. The specific objectives include:

- Evaluating the candidate's knowledge of internal auditing concepts and standards.
- Assessing the candidate's ability to apply internal auditing techniques and tools effectively.
- Testing the candidate's understanding of internal control and risk management principles.
- Evaluating the candidate's ability to communicate audit findings clearly and effectively.

Exam Syllabus:
The QIA test syllabus outlines the specific courses and subtopics that will be covered in the exam. The syllabus may include:

- Internal auditing principles and concepts
- Internal control frameworks and frameworks (e.g., COSO, COBIT)
- Risk management methodologies
- Audit planning and execution
- Sampling techniques and statistical analysis
- Audit reporting and communication

It is important to note that the specific content and format of the QIA certification test may vary based on the certification provider and the level of the certification (e.g., Foundation, Practitioner). It is recommended to refer to the official IQN website or authorized training providers for the most up-to-date and detailed information regarding the specific QIA certification test you are planning to take.
Qualified Internal Auditor
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QIA Qualified Internal Auditor

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Qualified Internal Auditor
Question: 70
Accounts payable schedule verification may include the use of analytical
evidence. Which of the following is most appropriately described as analytical
A. Comparing the items on the schedule with the accounts payable ledger or
unpaid voucher file.
B. Comparing the balance on the schedule with the balances of prior years.
C. Comparing confirmations received from selected creditors with the accounts
payable ledger.
D. Examining vendors' invoices in support of selected items on the schedule.
Answer: B
Question: 71
Which of the following tests can help the auditor to evaluate the adequacy of the
company's allowance for doubtful accounts?
A. Reconciling the accounts receivable subsidiary ledgers with the control
B. Preparing an aging analysis.
C. Reviewingauthorizationof credit terms.
D. Tracing a demo of credit memos to the accounts receivable subsidiary ledger.
Answer: B
Question: 72
To test compliance with a policy regarding sales returns recorded during the most
recent year, an auditor systematically selected 5% of the actual returns recorded in
March and April. Returns during these two busiest months of the year represented
about 25% of total annual returns. Error projections from this demo have limited
usefulness because
A. The small size of the demo relative to the population makes sampling risk
B. The failure to stratify the population according to sales volume results in bias.
C. The systematic selection of returns during the two months is not sufficiently
D. The error rates during the two busiest months may not be representative of the
whole year.
Answer: D
Question: 73
During the audit of inventories, an internal auditor specified a precision of 5%
instead of the 4% contained in the preliminary audit program. What would be the
impact of the change in precision?
A. A decrease in population standard deviation.
B. An increase in population standard deviation.
C. A decrease in required demo size
D. An increase in required demo size
Answer: C
Question: 74
Which of the following statements conveys negative information in such a way
that afavorableresponse from the auditee may still be achieved?
A. Your bookkeeper has failed to reconcile the bank statement each month.
B. The bank statements have not been reconciled each month.
C. Unfortunately, your bookkeeper has not taken the time to reconcile the bank
statement each month.
D. You have apparently failed to inform your book keeper that the bank
statements should be reconciled on a timely basis.
Answer: B
Question: 75
During an interview with a data input clerk to discuss acomputerizedsystem used
to track employee training requirements and compliance, an auditor identifies a
potentially significant weakness in the system. The auditor should
A. Not mention the weakness, directly or indirectly, to avoid making the clerk
B. Ask indirect questions that will help get more factual information relating to
the potential weakness.
C. Ask the clerk about the weakness and determine immediately if the finding
should be reported.
D. Conduct a second interview after determining whether the weakness actually
Answer: B
Question: 76
Which of the following is the best source for an audit team to use to identify
common risks faced by a company?
A. Checklists or reminder lists
B. Flowcharts
C. Questionnaires
D. Research reported in professional journals and text books
Answer: D
Question: 77
An internal auditor found that employees in the maintenance department were not
signing their time cards. This situation also existed during the last audit. The
auditor should
A. Include this finding in the current audit report.
B. Ask the manager of the maintenance department to assume the resulting risk.
C. Withhold conclusions about payroll internal control in the maintenance
D. Instruct the employees to sign their time cards
Answer: A
Question: 78
Computer fraud is discouraged by
A. Being willing to prosecute.
B. Ostracizingwhistle-blowers.
C. Overlooking inefficiencies in the judicial system.
D. Accepting the lack of integrity in the system.
Answer: A
Question: 79
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.
Answer: C
Question: 80
Purchases from two new vendors increased dramatically after a new buyer was
hired. The buyer was obtaining kickbacks from the two vendors based on sales
volume. A possible means of detection is
A. Periodic vendor surveys regarding potential buyer conflict of interest or ethics
B. The receipt of an invoice to put new vendors on the master file.
C. The use of purchase orders for all purchases.
D. The use of change analysis and trend analysis of buyer or vendor activity.
Answer: D
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Fri, 14 Aug 2020 00:04:00 -0500 en text/html https://hope.edu/offices/academic-success-center/group-study-opportunities.html
Study: Hot yoga could help fight seasonal depression

A yoga studio in Slingerlands may be able to help Capital Region people who may deal with depression.

A Slingerlands yoga studio may be able to help Capital Region people who may deal with depression. That’s because new research has found hot yoga can actually be really good for your mental well-being.

Hot yoga can help treat symptoms of depression, according to researchers at Massachusetts General Hospital.

In the study, adults with moderate to severe depression performed 90 minutes of yoga in a 105-degree room at least twice a week for eight weeks. The study found nearly 60% of participants had a 50% or greater reduction in symptoms.

Jai Yoga School in Slingerlands offers different types of classes, which include warm and hot yoga. Jai is the only studio in the Capital Region with infrared heat.

Owner Meg Horan has been practicing yoga for about 20 years. She said the new study doesn’t surprise her.

“There’s a lot of magic to it beyond just doing the physical poses,” Horan said. “Any type of endorphin releasing, physical practice, working out in any way, they focus on the breath, and reassociating with your body, rather than just going through the motions, disassociating with your body, so becoming more mindful and becoming more present and taking the experience as it is, I think it gives people the opportunity to create space and clarity in their life, which helps navigate this crazy world we live in.” 

Click here to learn more about Jai Yoga School, or call 518-496-8382.

Thu, 09 Nov 2023 21:12:00 -0600 en-US text/html https://wnyt.com/top-stories/study-hot-yoga-could-help-fight-seasonal-depression/ Certain Types of Music Can Help People Feel Less Pain, New Study Claims

Certain types of music can help people feel less pain, according to a new study.

Earlier this week, the study, which was published in the journal Frontiers in Pain Research, highlighted that listening to favorite songs can reduce an individual's perception of pain.

The study gathered 63 healthy young adult participants at the Roy pain laboratory at McGill University in Canada, where researchers used a device to heat an area on their left arm that created a sensation that researchers described as being similar to a hot cup of coffee being held against their skin.

As the device heated their skin, the participants listened to either two of their favorite songs, relaxing music selected for them, scrambled music or silence. As the selected track played, the study participants were then asked to rate the "intensity and unpleasantness" of the pain.

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Man listening to music.


In their findings, researchers discovered that participants rated the pain as less intense when listening to their favorite tracks, as compared to when they listened to silence or scrambled sounds.

Relaxing music selected for them, meanwhile, did not produce a similar less intense effect, according to the study.

“We can approximate that favorite music reduced pain by about one point on a 10-point scale, which is at least as strong as an over-the-counter painkiller like Advil under the same conditions," Darius Valevicius, one of the study's authors said, per The Guardian.

Valevicius added that emotional or "moving" music may have potentially had "an even stronger effect" on those who participated in the study.

Sun, 29 Oct 2023 09:42:00 -0500 en text/html https://people.com/certain-types-of-music-can-help-people-feel-less-pain-new-study-says-8383622
Study: Tai chi can help older adults boost their memory

The study took about 300 people with an average age of 75 who reported their memory was declining and had them take a test on cognitive function -- which the average score was 25.

Participants then practiced tai chi twice a week for six months.

The study found that their scores had improved by 1.5 points on average, suggesting more years of cognitive health before the decline into dementia.

Tue, 07 Nov 2023 02:21:00 -0600 text/html https://newjersey.news12.com/study-tai-chi-can-help-older-adults-boost-their-memory
New study finds intermittent fasting could help weight loss, hypertension and mood New study finds intermittent fasting could help weight loss, hypertension and mood - CBS News

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A new study published in the JAMA Internal Medicine found eating only between the hours of 7 a.m. and 3 p.m. could help people lose weight and treat hypertension. Good Housekeeping's deputy nutrition director and registered dietician Stefani Sassos joins "CBS Mornings" to discuss the study's findings and limitations.

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Wed, 06 Jul 2022 09:10:00 -0500 en-US text/html https://www.cbsnews.com/video/new-study-finds-intermittent-fasting-could-help-weight-loss-hypertension-and-mood/
Study says unripe bananas might help prevent cancer

The fight to find a cure or preventative for cancer has been ongoing for decades. We’ve made some great strides towards possible treatments for cancer but finding a way to prevent it in the first place is always going to be important. Now, a new paper suggests that eating unripe bananas may actually help prevent cancer.

Eating slightly unripe bananas may help prevent cancer

eating bananas may prevent cancerImage source: Yaruniv-Studio / Adobe

Previous research has shown that a balanced diet high in fiber can reduce your risk of chronic diseases later in life. Now, researchers have discovered evidence that a diet of slightly unripe bananas may help prevent a hereditary type of cancer.

To study the effects that certain diets can have on an inherited syndrome that makes people more susceptible, researchers looked at data gathered over 30 years. This research began with a worldwide study of roughly 1,000 people with Lynch syndrome. This disease causes people to inherit a defective copy of a gene that encodes for DNA repairing proteins.

As damage to DNA is a fundamental cause of cancer, people with Lynch syndrome are more likely to be diagnosed with certain cancers, like colorectal, stomach, ovarian, pancreatic, prostate, and uterine cancer. However, the researchers found that eating legumes, potatoes, and even slightly unripe bananas can prevent cancer in these individuals.

Finding the hack

scientists working in labImage source: chokniti / Adobe

The hack is resistant starch. All of the food noted above is somewhat high in resistant starch. And, the researchers thought that there was a good reason to look at it. However, Inverse notes in its report that the team’s original hypothesis wasn’t right.

John Mathers, one of the authors of the paper, told Inverse that there was already evidence resistant starch could have biological effects that might be protective against cancer.

Initially, they thought that protection came from a molecule produced by resistant starch. Instead, it seems that secondary bile may be the cause of the protective element.

It’s an intriguing find. And it could make sense for people with Lynch syndrome to incorporate more resistant starch into their diets. It won’t prevent all cancer, either. But it could decrease the risk of several others, which is better than taking no preventative measures at all.

More science coverage: See how a radioactive gel can kill skin cancer painlessly.

Mon, 09 Oct 2023 11:59:00 -0500 en-US text/html https://bgr.com/science/study-says-unripe-bananas-might-help-prevent-cancer/
Anger might help you achieve challenging goals, a new study says. But could your health pay the price?

Have a challenging goal ahead? Some anger could help you achieve it, according to new research.

For the study, published recently in the Journal of Personality and Social Psychology, researchers analyzed the role of anger in different scenarios, including a variety of challenges and a survey. One experiment, for example, focused on participants' completion of word puzzles after being shown images designed to elicit specific emotional responses.  

Across all the experiments, researchers found anger improved the participants' ability to reach challenging goals compared to a neutral emotional condition. In some cases, anger was associated with higher scores or faster response times — while in one experiment, they found, it increased the rate of cheating to win prizes.

Anger did not, however, seem to Strengthen outcomes when the goals were easier instead of challenging. In certain experiments, amusement or desire were also associated with increased goal attainment, but anger was associated with increased success across the board.

"People often believe that a state of happiness is ideal, and the majority of people consider the pursuit of happiness a major life goal," lead author Heather Lench, a professor at Texas A&M University, said in a news release. "The view that positive emotion is ideal for mental health and well-being has been prominent in lay and psychological accounts of emotion, but previous research suggests that a mix of emotions, including negative emotions like anger, result in the best outcomes."

Researchers also analyzed survey data collected from the 2016 and 2020 U.S. presidential elections, where people were asked how angry they'd be if their candidate didn't win. Though it had no effect on who they voted for, those who said they would be angry were more likely to vote in the election. 

"These findings demonstrate that anger increases effort toward attaining a desired goal, frequently resulting in greater success," Lench said.

Nicholette Leanza, a licensed professional clinical counselor with mental health care company LifeStance Health, who was not involved in the study, told CBS News that the findings didn't surprise her. 

"Often with my own clients, I've noticed when they move from being sad about something that didn't happen for them to feeling angry about it, they're more likely to take action to make things better for themselves," she said. "Their anger about the situation is the motivator behind moving them forward."

Alyssa Mairanz, owner and executive director of Empower Your Mind Therapy, who was also not involved in the study, explained how emotions can be strong motivators.

"In Dialectical Behavior Therapy (DBT) we like to look at emotions as neither good nor bad; they are the reality," she says. "In DBT we also talk about emotions having three main functions: Emotions can communicate to and influence others; they can organize and motivate for action, which is what the study showed; and they can be self-validating and indicators of our needs."

While any emotion, including anger, is valid, Mairanz says, they should be used as guidance on how to proceed — but this can be done effectively or ineffectively.

"Impulsively acting on an emotion can lead to negative consequences if we don't act in our best interests," she says. "Anger is an especially risky emotion because it tends to be the one where people act most impulsively. Acting on anger without thought can cause someone to lash out verbally or even physically. Generally, that is not the most effective action in the situation."

Even if anger can help with certain goals, prolonged states or intense bouts of it can be unhealthy for your mind and body. It has also been linked to mental health challenges including depression.

"As we can see from the study, anger can be a motivator. But if a person stays angry for extended periods of time, that is not helpful or healthy at all," Leanza says. "We often say anger turned inward is depression, and we definitely see this when people struggle to manage their anger over long periods of time. So, anger can be positive for short blasts of motivation, but long periods of it can really turn a person toxic."

And because of the connection between brain and body, anger can also impact our physical health.

"Like other emotions, (anger) is accompanied by physiological and biological changes; when you get angry, your heart rate and blood pressure go up, as do the levels of your energy hormones, adrenaline, and noradrenaline," according to the American Psychological Association.

Tue, 31 Oct 2023 22:00:00 -0500 en-US text/html https://www.cbsnews.com/news/anger-achieve-goals-health-study-risks/
Study finds some military families with children need help with food
A free food sign sits on a corner in the West End neighborhood of Atlanta during a free food bank held by the Metro Atlanta Urban Farm on July 25, 2023.

A free food sign sits on a corner in the West End neighborhood of Atlanta during a free food bank held by the Metro Atlanta Urban Farm on July 25, 2023. (Natrice Miller/The Atlanta Journal-Constitution)

(Tribune News Service) — A new University of Georgia study found one in eight military families with children have visited a food bank in a recent 12-month stretch.

The research, published recently by the Public Health Nutrition journal, also showed that Asian, Black and multiracial military families were roughly 50% more likely to use food assistance than white families. The survey was conducted in 2021, about a year into the COVID-19 pandemic. It included 8,326 families across the country with an active duty member of the U.S. Army or Air Force.

A family’s chances of going to a food pantry jumped by 35% for each dependent child, according to the study.

“If we look at the American population in general, about half of Americans are living paycheck to paycheck,” said Catherine O’Neal, the study’s lead author and a UGA assistant professor, in a written statement. “So it’s not really all that surprising that what we’re seeing with the military reflects the broader population.”

The study’s authors wrote that understanding more about food insecurity among military families “is vital” because it has implications for retaining service members. About a quarter of military families experience some food insecurity, according to previous research, meaning more families may need help with food than are currently receiving it.

“Broadly, the relatively small number of families in the current study who utilized such resources may indicate the need to grow resource utilization. It may be that those who need the resources are not using them,” states the study.

O’Neal pointed to stigma as a reason why some may not use food pantries.

The study found that Army families were more likely to visit a pantry than those in the Air Force. Families with two income-earners were less likely to seek food assistance than those with just one.

The authors suggested that community service agencies partner to spread awareness of available resources. They suggested that childcare centers provide a list of food distribution sites and educate the families they serve about those offerings, while food banks “can cross-promote other community supports.”

They also said efforts to help spouses obtain employment “can Strengthen military families’ financial well-being and reduce food insecurity.” The authors said that “targeted information campaigns” could inform those most in need, such as single-income families, of available resources.

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Tue, 07 Nov 2023 10:00:00 -0600 en text/html https://www.stripes.com/theaters/us/2023-11-07/military-families-children-food-help-11976747.html
Study: Listening to your favorite song could help relieve pain

The next time you’re feeling pain, you might want to hold off on taking that aspirin. According to a new study, music therapy could be the way to go instead.

A study, published in Frontiers in Pain Research, found that subjects listening to music experienced less pain than control subjects. The researchers used “thermal stimuli” on the subjects’ upper arms, simulating pain they described as like “a hot cup of coffee held against the skin,” adding that participants were at no risk of physical harm.

What the subjects were listening to made a difference too.

“We compared two different types of music: relaxing music that was taken from a music therapy application that’s been proved to be effective in prior studies, and self-selected preferred music,” noted study coauthor Mathieu Roy, PhD, an associate professor of psychology at McGill University in Montreal.

“Listening to music activates various regions of the brain, mainly the auditory cortex (located in the temporal lobes), which is critical for processing incoming auditory information,” explained Psychology Today.

“The effects generally range between a 10 to 20 percent reduction, so similar to anti-inflammatory drugs, for instance. The mechanism of how it works is different, but the amplitude of the effects appears to be comparable,” the study concluded.

According to the study, “pain is a significant societal and individual burden, and there is a need for alternative ways to relieve it without over-reliance on pharmacological analgesics, which may produce side effects and dependencies.”

Previous studies have suggested music can also help reduce blood pressure, and Strengthen sleep quality, memory and mental alertness, according to John Hopkins Medicine.

Fri, 10 Nov 2023 04:00:00 -0600 en text/html https://www.ajc.com/life/health/study-listening-to-your-favorite-song-could-help-relieve-pain/SJPIO6HWNBHSFBVS6ASXGYP4QU/
Mediterranean diet could help reduce belly fat and muscle loss caused by aging, study finds

The Mediterranean diet could be the key to blasting belly fat.

A new study from the Prevención con Dieta Mediterránea-Plus (PREDIMED-Plus) revealed that the Mediterranean diet, partnered with physical activity, can counter aging-related body changes suchh as fat gain and loss of muscle mass.

The study, published in JAMA Network Open on Oct. 18, was designed to determine whether the diet could prevent cardiovascular disease — but in the meantime, a subgroup was evaluated to measure the impact on body composition after a three-year period.


The results showed that an energy-reduced (lower-calorie) Mediterranean diet and increased physical activity appeared to reduce aging-related weight gain and muscle loss.

A total of 1,521 middle-aged and older participants, who were either overweight or had obesity and metabolic syndrome, were separated into two groups.

The study author explained that people in Mediterranean countries incorporate vegetables into every meal. (iStock)

The first group followed a Mediterranean diet while reducing their calorie intake by 30% and increasing their physical activity.

The second group followed a Mediterranean diet without calorie restrictions or changes in physical activity.


The participants in the first group experienced "clinically meaningful" changes in body composition throughout the three-year experiment, according to the researchers.

This included a 5% or greater improvement in fat mass, visceral (belly) fat mass and loss of lean muscle mass after only one year of following the diet.

Fox News Digital reached out to the researchers for comment.

The study revealed that an energy-reduced Mediterranean diet and increased physical activity can reduce fat gained with aging. (iStock)

Nutritionist and registered dietitian Ilana Muhlstein, who was not involved in the study, told Fox News Digital that the Mediterranean diet has been "touted for many years as the healthiest diet in the world."

She added, "And while that may be true, it is extremely arbitrary advice for a health professional to provide to an average person."


The diet encompasses a "broad array of advice" beyond just emphasizing whole foods, Muhlstein said.

The "great aspects" of the diet include beans, legumes, whole grains, healthy fats, seeds, nuts and fish-centered entrées, the nutritionist said.

Foods with high levels of Omega-3 fats include salmon, sardines, avocado, extra virgin olive oil, and various nuts and seeds. (iStock)

An energy-reduced Mediterranean diet differs from the original by incorporating more protein, having less added sugars and containing higher volumes of fresh vegetables or fruit instead of dried fruit.

"Yet the healthiest part of the Mediterranean diet that so many Americans overlook is the absolute obsession with veggies and fresh herbs," Muhlstein said. 


"These high-volume, nutrient-dense, low-calorie ingredients are the heart and soul of the true Mediterranean diet that sadly get dismissed."

Countries that have a "much better cardiovascular health status compared to America," like Israel or Greece, have an "abundance" of vegetables present at every meal, according to the dietitian.

Participants saw a 5% or greater improvement in fat mass, visceral (belly) fat mass and total lean mass after only one year of following the diet. (iStock)

"These countries don’t just eat vegetables — they celebrate them and would never think to have a meal without them," she said. 

"When they serve dips, like hummus, and tzatziki, they are always accompanied by a tray of sliced cucumbers or a mixed salad." 

She added, "However, in the United States, I see people devour high-calorie Mediterranean delicacies, like pita, shawarma and falafel, with almost no veggies in sight, which misses the point."


Muhlstein said people in these other countries "tend to live healthier" since they "easily maintain a healthy body weight by filling up on lots of low-starch veggies every single day."

She encouraged Americans to limit the pita bread and fill half of their plates with Mediterranean diet staples like roasted eggplants, pickled turnips and chopped salads.

As far as physical activity is concerned, Muhlstein recommended about 45 minutes of exercise six days a week to align with the "naturally active lifestyles" of people living in the Mediterranean.

Ilana Muhlstein, known as NutritionBabe on TikTok, has nearly two million followers on the app. (BODi)

Participants in the study were contacted by trained dietitians three times a month throughout the study, which Muhlstein said most likely led to "significantly improving" their relationship with food.


"Sadly, in America, our view of food has become really unhealthy," she said. 

"We’ve been encouraged to seek carbs and sugar for emotional comfort, and only turn to vegetables if we have to go on a diet."


She noted, "This is a type of unhealthy mindset that can result [in] poor health and obesity … Giving the participants an opportunity to meet with a dietitian and to regularly and steadily Strengthen their eating behaviors and relationships with food is key for creating results that last."

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Sat, 21 Oct 2023 21:44:00 -0500 Fox News en text/html https://www.foxnews.com/health/mediterranean-diet-could-help-reduce-belly-fat-muscle-loss-caused-aging-study-finds

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