NEW
Font size
S
M
L
XL
WorksheetsPre Test Internal Audit
Total questions: 15
Worksheet time: 11mins
Name
Class
Date
1.
What is the IIA standard which globally used ?
a)
The IIA related to the Accounting Standard
b)
International Standards for
the Professional Practice of Internal Auditing
c)
The International of Internal Audit Standard
d)
The Internal Audit Standard for Indonesia
2.
What is the function of IIA following its standard and mission?
a)
Watch Dog Role
b)
Watch Out the violator
c)
Analyze and Measure Performance
d)
Oversight Stakeholder
3.
What is the Internal Audit when it comes to your mind based on the standard ?
a)
an independent, objective assurance and advisory service
b)
Evaluating emerging technologies. Analyzing opportunities. Examining global issues.
c)
Ability to serve the public interest.
d)
Provide Recommendation for Improvement
4.
Why is Internal Audit correlate with Risk Management ?
a)
Internal Audit is coming from Risk Management Practice
b)
Internal Audit assesing risk in its activity
c)
Internal Audit standard is mitigate risk
d)
Risk management should be develop by Internal Audit
5.
What statement is true related Professional Internal Audit ?
a)
an in-depth understanding of the business culture, systems, and processes
b)
provides assurance that the organization’s control processes are adequate to mitigate its risks
c)
governance processes are effective and efficient
d)
organizational goals and objectives are met
6.
What is history of Internal Audit become the professional field?
a)
Development of Professional Training Instructor in Florida
b)
President of United States of America
who order in the Governance Charter in 1914
c)
Evolved practice of the Accounting Method
d)
Wilingness of the Accountant Profession Body
in the North America
7.
What is the reporting parties ?
a)
Board of Directors
b)
Stakeholders
c)
Vice President
d)
Shareholders
8.
What is the standard
writing of audit result ?
a)
Condition, Cause/Impact, Recommendation
b)
Depend of the BoD order based on the audit program
c)
Format, Font Size, Paragraph, Language is standardize in the Audit Charter
d)
Determined by the Leader of Audit Project
case by case
9.
Why is State Owned Company have audit function in its organization ?
a)
Regulated in the Law No. 40 year of 2007 of Limited Company related the basic standard of the company
b)
Regulated in the Law No. 19 year of 1999 of BUMN related A supervisory unit is established, acting as the company's internal oversight authority
c)
Regulation OJK No. 56/POJK.04/2015, dated December 23, 2015, regarding the Establishment and Guidelines for the Preparation of the Internal Audit Unit Charter.
d)
Government Regulation of the Republic of Indonesia No. 12 of 1998, dated January 17, 1998, concerning Limited Liability Companies, as outlined in Chapter III – Internal Supervision Unit.
10.
Who communicate the audit report?
a)
Supervisor of Internal Auditor
b)
Chief of Internal Audit
c)
Manager of Internal Audit
d)
Board of Director
11.
Who make approval of
annual audit plan ?
a)
Shareholder in General Shareholder Meeting
b)
Board of Director
c)
Director of Finance
d)
Related Auditee in the Annual Plan
12.
Which cases is the audit object
in the Corporate ?
a)
Water Usage Payment without Evidence
b)
Board of Director is coming late to office
c)
Vendor Payment through Envelope
d)
Employee hit the speed limit in the Road Site
13.
What is Corporate Governance ?
a)
the right structure and systems in place with the SOP document signed by the relevant Director
b)
structure and systems which guides how a company is directed and its relationships with its shareholders and stakeholders
c)
guided by the G20/OECD Principles of Corporate Governance, the global standard in this area.
d)
helps companies access financing, particularly from equity and debt capital markets, which promotes innovation, productivity and entrepreneurship, and fosters economic dynamism more broadly
14.
What is the activity to
start the audit in corporate ?
a)
Making the interview session with the head of auditee
b)
Conduct pre-audit before engagement
c)
make the audit plan, make the audit program
d)
make the template of audit report and list of audit interview
15.
What is the assignment for audit team in the audit engagement ?
a)
Composition of the Project Lead, Project Member, Quality Assurance
b)
Composition of the Organization in the Internal Audit Department
c)
Selected by the voting right of each manager in the audit department
d)
Proposal the voluntary declaration of auditor to participate in the audit project
Reset
