Audit E 2

Which principle requires auditors to handle information discreetly and not use it for personal gain?

• Integrity

• Due professional care

• Confidentiality

• Independence

What does the 'evidence-based approach' in auditing entail?

• Making assumptions based on past audits

• Using opinions to form conclusions

• Using verifiable audit evidence

• Ignoring samples of information

Which type of audit is performed within an organization to measure its strengths and weaknesses against its own procedures or methods?

• First party audit

• Second party audit

• Third party audit

• External audit

What is the focus of the 'risk-based approach' in auditing?

• Ignoring significant matters

• Considering risks and opportunities

• Focusing only on past issues

• Avoiding planning and conducting audits

What is the ethos of auditing?

• Blaming individuals for mistakes

• Fact finding not fault finding

• Repeating previous audit findings without verification

• Making subjective judgments

What is a horizontal audit?

• An audit that examines all aspects of the process for a randomly selected sample

• An audit that focuses on witnessing examination procedures

• An audit that examines one aspect of the quality system in detail

• An audit performed externally by third-party auditors

How often are vertical audits scheduled to be performed?

• Every month

• Annually

What must be assigned to an audit before findings can be recorded in the summary section?

• An audit number

• An actual start date

• An audit plan

• A lead auditor

What happens to a finding raised from the audit module in Q-Pulse?

• It appears only in the CAPA module

• It appears only in the audit module

• It appears in both the CAPA module and the audit module

• It is sent to external auditors

When can an audit record be closed in Q-Pulse?

• When the audit report is submitted

• When all associated findings have been completed

• When the lead auditor approves

• When the CAPA module is updated