Audit E 3

What is meant by 'fair presentation' in the context of auditing?

• Reporting opinions without evidence

• Reporting truthfully and accurately

• Reporting only positive findings

• Reporting findings to external parties

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 principle of auditing requires auditors to be free from bias and conflicts of interest?

• Integrity

• Independence

• Confidentiality

• Fair presentation

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 main objective of an examination audit?

• To assess the overall quality management system

• To ensure that the procedure matches the documentation and the examiner understands the procedure

• To review all past audit findings

• To assess equipment maintenance

Who is responsible for creating the audit schedule using the calendar screens in the audit module?

• Lead Auditor

• Department Head

What should be done if actions are required after an audit?

• Ignore them

• Raise a CAPA

• Notify the management

• Schedule a new audit

How are observations different from nonconformities in Q-Pulse?

• Observations are assigned a number and status

• Observations are recommendations without a number or status

• Observations must be resolved immediately

• Observations do not need to be reviewed

What does the audit report contain?

• Detailed analysis of future audits

• A summary of the activities carried out for the audit

• Personal evaluations of auditors

• Financial costs of the audit