TUGAS SOAL PILIHAN GANDA

(disusun untuk memenuhi tugas dalam mata kuliah Audit Internal)

Disusun oleh : Kelompok 1

1. Wisnu Widyatmoko NIM 041711323049
2. Erlin NIM 041711323050
3. Latifah Ayu Savitri NIM 041711323071
4. Zunita Rachmanniar NIM 041711323083
5. Muhammad Dawud Muzzammil NIM 041711323087

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS AIRLANGGA
SURABAYA
2019
Bab 8

1. Best evidence classifications are following, except:

Evidence Classification Strongest Weakest

a. Audit Procedures/ Observation/Confirmation Casual Inquiry
Technique
b. Origin of the Evidence Corroborative Materials Underlying Statistics

c. Relationship of the Auditee External Document Auditee Internal Document

d. Form of Audit Evidence Oral Comments Written with Signatures

2. Internal auditor should examine and evaluate information on all matters related to the
planned audit objective, this information called:
a. Audit Evidence
b. Management letters
c. Audit Program
d. Audit Findings

3. Information should be found by the internal auditor during field survey are the
following, except:
a. Manuals and directives
b. Reports and Organization
c. Discussions with key personnel
d. Addressee

Bab 9

1. The International Standards for the Professional Practice of Internal Auditing are
designed to, except:
a. Delineate basic principles for the pratice of internal auditing
b. Provide a framework for performing and promoting a broad range of value-added
internal audit activities
c. Establish the basis for the measurement of external audit performance
d. Foster improved organizational processes and operations

2. Apa saja yang termasuk ke dalam output aktivitas individual auditor internal,
kecuali...
a. Provide reliable assurance to those charged with governance
b. Are insightful, proactive, and future‐focused
c. Promote positive change
d. Display objectivity in mindset and approach
 3. Apa saja yang termasuk ke dalam input aktivitas individual auditor internal, kecuali...
a. Demonstrate uncompromised integrity
b. Display objectivity in mindset and approach
c. Demonstrate commitment to competence
d. Are insightful, proactive, and future‐focused

Bab 10

1. To effectively develop audit sampling and get conclusion, internal auditor need a
process where they should:
a. Understand the total population of items of concern and develop a formal
sampling plan regarding the population of items
b. Auditor takes one or two items and perform audit procedures based on this limited
selection
c. Use nonstatistical sampling for audit tool
d. Examination of two items and try to draw conclusions for the entire population

2. This following reasons encourage the use of audit sampling and statistical sampling,
except:
a. Conclusions may be drwan regarding an entire population of data
b. Sample results are subjective and defensible
c. Less sampling may be required through the use of audit sampling
d. Statistcal sampling may even provide for greater accuracy than a 100% test

3. Manakah dibawah ini yang merupakan Atribut penting dalam Sampling Test ?
a. Maximum tolerable error rate
b. Confidence level.
c. Population error rate estimate
d. Semua jawaban benar

4. Manakah dibawah ini yang merupakan metode penentuan sampel audit ?

a. Random Number
b. Interval Selection
c. Stratified Selection
d. Semua jawaban benar