Changed QIA Exam Questions

The auditor notes strong indicators of a specific fraud involving this account.

The company has relatively stable operations that have not changed much over the past year.

The auditor would like to identify large, unusual, or nonrecurring transactions during the year.

The operating expenses vary in relation to other operating expenses, but not in relation to revenue.

Imposition of corrective measures.

Participation with auditees to improve methods.

Fraud investigation.

Implementation of policies and procedures.

The supplier maintained prices in the short run but later returned to a pattern of increasing prices.

The supplier decided to stop providing the direct materials to the manufacturing company, since holding the line on prices would have a negative impact.

The supplier maintained prices but substituted a lower grade of direct materials.

The supplier worked through the president of the manufacturing company to force the purchasing manager to cancel the mandate.

Checklists or reminder lists

Flowcharts

Questionnaires

Research reported in professional journals and text books