Supervisor’s Review Notes – Situational Quiz (10 MCQs)
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A review note highlights missing source evidence. What is the appropriate response?
A. Ignore and proceed
B. Provide supporting documentation
C. Finalize report immediately
D. Forward to client -
A supervisor notices duplicated procedures. What should be done?
A. Leave as is
B. Note the redundancy
C. Issue a new audit plan
D. Remove all workpapers -
Workpaper findings lack clarity. What should the supervisor request?
A. Rewrite for clarity
B. Include more jargon
C. Use longer paragraphs
D. Skip them -
Review notes should be resolved:
A. Before report finalization
B. After stakeholder review
C. By external consultants
D. Post-audit debrief -
A review note points to incomplete sampling data. What should happen?
A. Estimate the results
B. Adjust the report
C. Re-perform testing or provide data
D. Remove the sampling section -
Why should a review note be documented and dated?
A. For transparency and tracking
B. For marketing use
C. To assign penalties
D. For billing -
If an auditor disagrees with a review note, what is the best approach?
A. Escalate without discussion
B. Ignore the feedback
C. Discuss and provide evidence
D. Transfer audit -
A supervisor identifies irrelevant evidence in workpapers. They should:
A. Approve it
B. Request removal or replacement
C. Send to another team
D. Flag for IT -
What is the best tool to streamline review note tracking?
A. Email chains
B. Sticky notes
C. Audit management software
D. Verbal logs -
Review notes help internal audit teams:
A. Avoid learning
B. Complete more audits quickly
C. Improve quality and consistency
D. Add more paperwork unnecessarily
Answer Key:
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B 2. B 3. A 4. A 5. C
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A 7. C 8. B 9. C 10. C