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Worksheets

IAU champions

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Which of the following differs between assurance services and consulting services when exercising due professional care?

a)

Costs and benefits

b)

Complexity of work

c)

Extent of work

d)

Materiality

2.

An exception report for management is an example of which of the following?

a)

Preventive control.

b)

Detective control

c)

Corrective control

d)

Directive control

3.

Red flags are conditions that indicate a higher likelihood of fraud. Which of the following would not be considered a red flag?

a)

Management has delegated the authority to make purchases under a certain monetary limit to subordinates.

b)

An individual has held the same cash-handling job for an extended period without any rotation of duties.

c)

An individual handling marketable securities is responsible for making the purchases, recording the purchases, and reporting any discrepancies and gains/losses to senior management.

d)

The assignment of responsibility and accountability in the accounts receivable department is not clear.

4.

When sampling methods are used, the concept of sufficiency of evidence means that the samples selected provide:

a)

Reasonable assurance that they are representative of the sampled population.

b)

The best evidence that is reasonably obtainable.

c)

Reasonable assurance that the evidence has a logical relationship to the audit objective.

d)

Absolute assurance that a sample is representative of the population.

5.

According to the IIA Planning Standard, the term “risk appetite” means which of the following?

a)

Risk avoidance

b)

Risk limitation

c)

Risk acceptance

d)

Risk spreading

6.

Which of the following risk concepts can be assumed to have no mitigating controls?

a)

Business risk

b)

Residual risk

c)

Inherent risk

d)

Current risk

7.

An internal auditor takes a photograph of the auditee’s workplace. The photograph is a form of what kind of evidence?

a)

Physical

b)

Testimonial

c)

Documentary

d)

Analytical

8.

Tenure of an Independent Director?

a)

5 Years

b)

3 Years

c)

7 Years

d)

1 Year

9.

In which name Brezza is sold by Toyota?

a)

Glanza

b)

Hyryder

c)

Urban Cruiser

d)

Vitara

10.

What is the full form of ABS, a safety technology used in cars and bikes?

a)

All lock Braking System

b)

Anti-lock Braking System

c)

Anti Braking System

d)

Anti-lock Braking Solution

11.

Which company has partnered with a not-for-profit organisation, SEEDS to launch a community COVID-19 vaccination drive and set up COVID care centres?

a)

Samsung

b)

Amazon

c)

PepsiCo

d)

Apple Inc

12.

The report titled 'Connected Commerce: Creating a Roadmap for a Digitally Inclusive Bharat' has been launched by the NITI Aayog in collaboration with which company?

a)

GPay

b)

Bill & Melinda Gates Foundation

c)

Mastercard

d)

Paytm

13.

Which company has regained its position as the 3rd largest Indian IT services company by market capitalization of Rs. 2.65 trillion?

a)

Tata Motors

b)

TCS

c)

HCL Technologies

d)

Wipro

14.

Indian Oil signed MoU for hydrogen-generation technology with which institute?

a)

IISc

b)

IIT Kanpur

c)

DTU

d)

IIT Delhi

15.

President Droupadi Murmu launched ‘herSTART’, a startup platform for women entrepreneurs in which city?

a)

Mumbai

b)

Ahmedabad

c)

Varanasi

d)

Lucknow