Kedis ku xidhan hagaha · Dhexdhexaad Heerka

AI ee Kediska Xisaabinta Maaliyadda

Hubi fahamkaaga muunada hanti-dhawrka iyo baadhista dad-buuxa, calamada guduudan ee gelitaanka joornaalka, iyo shakiga xirfadeed ee qalabka AI.

Wadooyinka haga ee la xidhiidhaAI ee Xisaabinta Maaliyadda
Su'aal 1 ee 8

Maxay ku lug leedahay xisaab-xidhka dhaqameed?

Horudhac su'aal kasta8 su'aalo

Jawaabaha iyo sharraxaadaha waxay soo baxayaan markaad qaadanayso kediska.

  1. Maxay ku lug leedahay xisaab-xidhka dhaqameed?
    • Testing every transaction by hand
    • Letting management choose which transactions to test
    • Testing a chosen subset of transactions and extrapolating to the whole
    • Only reviewing the largest transaction each year
  2. Marka loo eego hagaha, waa maxay macnaha dhabta ah ee baaritaanka dad-buuxa?
    • Every entry is screened, and the flagged exceptions still need investigation
    • Every entry has been fully verified with evidence
    • The auditor no longer needs to exercise judgment
    • Only entries above a materiality threshold are examined
  3. Heerkee ayaa u baahan hanti-dhawrayaashu inay tijaabiyaan gelitaanka joornaalka ee maaraynta xakamaynta?
    • ISA 530 and AS 2315
    • ISA 240 and PCAOB AS 2401
    • Only internal company policies
    • Tax filing regulations
  4. Keebaa ka mid ah kuwan calanka cas ee gelitaanka joornaalka caadiga ah?
    • An automated entry posted by the billing system at the usual time
    • A payroll entry matching the approved headcount
    • A depreciation entry calculated by the fixed-asset system
    • A manual entry for an amount just below an approval limit
  5. Waa maxay sababta moodooyinka aan la kormeerin sida kaymaha go'doominta ay faa'iido u leeyihiin falanqaynta gelitaanka joornaalka?
    • They guarantee every fraud is found
    • They replace the need for a trial balance
    • They score how rare an entry is without needing labeled fraud examples, which are scarce
    • They only work on round-number entries
  6. What should an auditor do before running analytics on an extracted ledger?
    • Reconcile the extracted entries to the trial balance to confirm completeness and accuracy
    • Delete duplicate rows without investigation
    • Tune thresholds until few exceptions appear
    • Ask the model to certify the data
  7. How does the guide characterize Benford's law analysis?
    • Conclusive proof of manipulation
    • A way to highlight populations worth a closer look, not proof
    • A replacement for journal entry testing
    • A method banned by auditing standards
  8. Which behavior reflects professional skepticism when using AI audit tools?
    • Accepting a clean dashboard as proof there are no issues
    • Dismissing large exception lists in bulk
    • Letting the tool decide materiality
    • Evaluating data reliability and guarding against over-trusting a model's clean result