CQA EXAM 2025 QUESTIONS AND
ANSWERS
Traits of a good auditor include the following? - ....ANSWER ...-Good listening
skills, empathy, sound judgment and open-mindedness, and objectivity are all desirable
characteristics for an auditor.
As an audit team member, an auditor is responsible for: - ....ANSWER ...-The key
point is what an auditor does as part of the team, not as a team leader. These
responsibilities include preparing for their respective assignment(s), gathering data and
forming conclusions, and contributing to the audit report.
What are the three general auditor skill categories? - ....ANSWER ...-Emotional,
mechanical, intellectual
Who is responsible for defining an internal audit program's auditor qualification
standards? - ....ANSWER ...-The audit manager
There are three areas of qualification an auditor should be able to demonstrate
competence in. They are: - ....ANSWER ...-objectivity; technical competence; audit
practices / processes
*Auditors must be free of a vested interest in the area audited to be objective and
unbiased. They should understand common industry practices and should know about
work papers, data collection and problem identification.
....FOR STUDY PURPOSES...©️2025 ALL RIGHTS RESERVED... 1
, What are the three levels of qualification an auditor should be able to provide document
evidence of compliance to? - ....ANSWER ...-Immediate organizational level
(Local); professional; conformity assessment
Which of the following is not one of the basic rules for quality audits an auditor should
be familiar with?
-Audits provide information for decisions
-Measurements are taken against defined requirements. Conclusions are based on fact.
-The auditor is always right. Subjective evidence carries consideration over objective
evidence.
-Auditors are qualified to perform their tasks. - ....ANSWER ...-The auditor is
always right. Subjective evidence carries consideration over objective evidence.
You've been delegated as the auditor to conduct the daily briefing at the end of each
audit day. The core topic agenda points you will present to the customer and audit teams
are: - ....ANSWER ...-Checklist areas completed; checklist areas to be examined
(or revisited) tomorrow; any areas of concern; problems or issues experienced.
What actions, when consistently executed, establish an auditor's level of ethical and
credible performance? - ....ANSWER ...-Discover evidence, compare evidence to
criteria, establish conclusion on level of compliance
With respect to auditors' principles of conduct, an auditor should: -
....ANSWER ...-Never withhold reporting of issues, nonconformances, or
violations when sufficient evidence indicates they exist.
*An auditor has the professional accountability to report facts.
....FOR STUDY PURPOSES...©️2025 ALL RIGHTS RESERVED... 2
ANSWERS
Traits of a good auditor include the following? - ....ANSWER ...-Good listening
skills, empathy, sound judgment and open-mindedness, and objectivity are all desirable
characteristics for an auditor.
As an audit team member, an auditor is responsible for: - ....ANSWER ...-The key
point is what an auditor does as part of the team, not as a team leader. These
responsibilities include preparing for their respective assignment(s), gathering data and
forming conclusions, and contributing to the audit report.
What are the three general auditor skill categories? - ....ANSWER ...-Emotional,
mechanical, intellectual
Who is responsible for defining an internal audit program's auditor qualification
standards? - ....ANSWER ...-The audit manager
There are three areas of qualification an auditor should be able to demonstrate
competence in. They are: - ....ANSWER ...-objectivity; technical competence; audit
practices / processes
*Auditors must be free of a vested interest in the area audited to be objective and
unbiased. They should understand common industry practices and should know about
work papers, data collection and problem identification.
....FOR STUDY PURPOSES...©️2025 ALL RIGHTS RESERVED... 1
, What are the three levels of qualification an auditor should be able to provide document
evidence of compliance to? - ....ANSWER ...-Immediate organizational level
(Local); professional; conformity assessment
Which of the following is not one of the basic rules for quality audits an auditor should
be familiar with?
-Audits provide information for decisions
-Measurements are taken against defined requirements. Conclusions are based on fact.
-The auditor is always right. Subjective evidence carries consideration over objective
evidence.
-Auditors are qualified to perform their tasks. - ....ANSWER ...-The auditor is
always right. Subjective evidence carries consideration over objective evidence.
You've been delegated as the auditor to conduct the daily briefing at the end of each
audit day. The core topic agenda points you will present to the customer and audit teams
are: - ....ANSWER ...-Checklist areas completed; checklist areas to be examined
(or revisited) tomorrow; any areas of concern; problems or issues experienced.
What actions, when consistently executed, establish an auditor's level of ethical and
credible performance? - ....ANSWER ...-Discover evidence, compare evidence to
criteria, establish conclusion on level of compliance
With respect to auditors' principles of conduct, an auditor should: -
....ANSWER ...-Never withhold reporting of issues, nonconformances, or
violations when sufficient evidence indicates they exist.
*An auditor has the professional accountability to report facts.
....FOR STUDY PURPOSES...©️2025 ALL RIGHTS RESERVED... 2
