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[SET 3] Module 5

Total questions: 10

Worksheet time: 15mins

Name
Class
Date
1.

Which of the following is false about compliance audit?

Antara berikut, yang manakah palsu tentang audit pematuhan?

a)

It is a comprehensive review of an organization’s adherence to regulatory guidelines

Ia adalah semakan menyeluruh tentang pematuhan organisasi terhadap garis panduan kawal selia

b)

It is an evidence gathering process

Ia adalah satu proses pengumpulan bukti

c)

It should be subjective, biased and dependent

Ia harus subjektif, berat sebelah dan bergantung

d)

Systematic and documented

Sistematik dan didokumenkan

2.

There are 3 types of Halal audit. Based on information below, what is the type of the halal audit.

Terdapat 3 jenis audit Halal. Berdasarkan maklumat di bawah, apakah jenis audit halal?

i. Performed by independent organizations (Certificate bodies, regulators) / Dilaksanakan oleh organisasi bebas (Badan sijil, pengawal selia)

ii. An external audit / Audit luar

a)

1st Party Halal Audit

Audit Halal Pihak Pertama

b)

2nd Party Halal Audit

Audit Halal Pihak Kedua

c)

 3rd Party Halal Audit

Audit Halal Pihak Ketiga

3.

Audit scope needs to specify the focus, extend and boundary. True or false?

Skop audit perlu menentukan fokus, lanjutan dan sempadan. Benar atau salah?

a)

True

Benar

b)

False

Salah

4.

Audit plan should be based on the documented requirements of . . . . . .

Pelan audit hendaklah berdasarkan keperluan yang didokumenkan bagi . . . . . .

a)

Halal Critical Points

Perkara Kritikal Halal

b)

Halal Assurance System (HAS)

Sistem Jaminan Halal (HAS)

c)

Halal Awareness

Kesedaran Halal

d)

Halal Professional Board (HPB)

Lembaga Profesional Halal (HPB)

5.

What is the advantage of audit master plan?

Apakah kelebihan pelan master audit?

a)

Decrease confidence to develop own system in company

Mengurangkan keyakinan untuk membangunkan sistem sendiri dalam syarikat

b)

On-going process of auditing and being audited that reduce employees’ halal awareness

Proses pengauditan dan diaudit berterusan yang mengurangkan kesedaran halal pekerja

c)

Has specific guideline to be followed

Mempunyai garis panduan khusus untuk diikuti

6.

Why does Halal Internal Audit need to be liaised with auditors and auditees?

Mengapa Audit Dalaman Halal perlu berhubung dengan juruaudit dan diaudit?

a)

To avoid any duplication

Untuk mengelakkan sebarang pertindihan

b)

To cause misjudge

Untuk menyebabkan salah sangka

c)

To reduce efficiency and effectiveness of total audit activity

Untuk mengurangkan kecekapan dan keberkesanan jumlah aktiviti audit

7.

Choose which is NOT a preparation of audit correspondence.

Pilih yang BUKAN penyediaan surat-menyurat audit.

a)

Date & time

Tarikh & masa

b)

Auditors formation

Penubuhan juruaudit

c)

Scope of audit

Skop audit

d)

Suppliers formation

Penubuhan pembekal

8.

According to the following responsibilities below, what is the role of the person in an audit activity?

i. Check the current compliance status / Semak status pematuhan semasa

ii. Identify non-conformance / Kenal pasti ketidakakuran

iii. Perform necessary follow up action / Lakukan tindakan susulan yang diperlukan

a)

Lead auditor

Ketua Juruaudit

b)

Auditor

Auditor

c)

Auditee

Auditee

9.

Which of the following is FALSE about audit plan benefits?

Antara berikut, yang manakah PALSU tentang faedah rancangan audit?

a)

Help auditor obtain sufficient evidence

Membantu juruaudit mendapatkan bukti yang mencukupi

b)

Keep audit costs at unreasonable level

Pastikan kos audit pada tahap yang tidak munasabah

c)

Avoid misunderstandings with clients

Mengelakkan perselisihan faham dengan pelanggan

10.

Based on below, choose two (2) of the contents in audit findings presentation.

Berdasarkan di bawah, pilih dua (2) daripada kandungan dalam pembentangan penemuan audit.

a)

Non-conformance details

Butiran ketidakpatuhan

b)

Standard clauses

Klausa standard

c)

Auditors

Auditor

d)

Company's halal policy

Polisi halal syarikat