¿WHAT ARE THE MAIN OBJECTIVES OF INTERNAL CONTROL?
A.
Protect the resources of the organization, looking for a good administration against possible risks that affect it.
B.
Guarantee the effectiveness, efficiency and economy in all the operations of the entity
C.
Ensure that all the activities and resources of the organization are directed towards the objectives that the entity has.
D.
All of the above
2.
¿WHAT IS THE FUNDAMENTAL PURPOSE OF THE AUDIT?
A.
to achieve its continuous improvement, promoting the exercise of self-control and self-evaluation.
B.
The audits are intended to demonstrate the effectiveness, efficiency, effectiveness and transparency of the management of the different processes, activities, plans and projects,
C.
Guarantee the company's internal processes with quality criteria
D.
Determine if there is a system that provides relevant and reliable data for planning and control.
3.
¿HOW IS A GOOD AUDIT PROCESS CARRIED OUT?
A.
Establish and implement corrective actions, based on the audit report
B.
Cooperate with the auditors to achieve the objectives of the audit.
C.
Determination of the scope of the audit. together with the Study of important documents.
D.
Make available to the audit team the necessary means to ensure optimal development of the audit
4.
¿WHAT ARE THE RESPONSIBILITIES OF THE AUDITED?
A.
Inform the affected personnel about the object and purpose of the audit; appoint the staff of support to accompany the audit team in certain audit activities.
B.
Make available to the audit team the necessary means to ensure optimal development of the audit
C.
Prepare and effectively carry out assigned responsibilities
D.
None of the above
5.
¿WHAT IS THE RIGHT ORDER OF GOOD PLANNING, IN THE AUDITOR PROCESS?
A.
Plan, do, act and verify
B.
Plan, do, verify and act.
C.
act, verify Plan and do
D.
verify, plan, do and act,
6.
¿WHAT IS THE PURPOSE OF THE AUDIT REPORT?
A.
Motivate the improvement of Non-Conformities
B.
It must contain: objective and scope of the audit, nonconformity observations, ability of the SGI to achieve the defined objectives, distribution list of the report.
C.
Record the nonconformities evidenced in the format called “Request for Corrective action".
D.
The report aims to present the facts, analyze the causes and recommend actions correctors
7.
¿ WHAT ASPECTS ARE FOUND WITHIN THE AUDIT PLANNING?
A.
Objectives, scope and criteria of the audit
B.
Priority aspects
C.
Meeting Schedule
D.
all of the above
8.
¿ WHAT ARE THE 4 BRANCHES OF THE INTERNAL AUDIT?
A.
The audit: promote, management, quality and special.
B.
The audit: operational, management, quality and special.
C.
The audit: financial, management, legal and special.
D.
The audit: comprehensive, fiscal, quality and management
9.
FOR THE INTERNAL CONTROL EVALUATION THERE ARE TWO METHODS, ¿WHAT IS ONE OF THEM?
A.
risk analysis
B.
detailed reports
C.
manual tests
D.
compliance testing
10.
¿WHAT IS THE COMPLIANCE TESTS?
A.
Substantive tests consist of checks designed to obtain evidence of the validity and ownership of the transactions and balances that form the financial statements of an organization
B.
in order to gather evidence on the operational effectiveness of internal control procedures
C.
An appropriate balance must be established between both types of evidence that will serve the auditor to minimize the final risk
D.
A compliance test is the examination of the available evidence that one or more internal control techniques are operating during the audit period
