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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| Topic 2: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Demonstrate proficiency and due professional care |
| Topic 3: V. Governance, Risk Management, and Control (35%) | 35% | - Describe the components of the internal control system - Interpret fundamental concepts of risk and the risk management process - Recognize the impact of organizational culture on the control environment - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Describe corporate social responsibility - Examine the effectiveness of risk management - Recognize and interpret ethics and compliance-related issues |
| Topic 4: VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection |
| Topic 5: II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity |
| Topic 6: I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics |
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NEW QUESTION # 26
A third-party provider's questionable labor practices have exposed the organization to reputational risks and regulatory risks. Which of the organization's risk management practices was most likely ineffective?
Answer: B
Explanation:
The organization's risk management practices that were most likely ineffective in the scenario described involve the due diligence review of vendors during the bid review process. Effective due diligence would typically include an assessment of all potential risks associated with a vendor, including reputational and regulatory risks stemming from labor practices. Failure in this area suggests that the due diligence process was not thorough enough to identify these risks.
Risk management frameworks and guidelines that emphasize the importance of comprehensive vendor due diligence as part of an organization's risk management practices.
NEW QUESTION # 27
If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?
Answer: B
NEW QUESTION # 28
Which of the following statements is true about visual observation during an audit engagement?
Visual observations should not be documented as the facts have not been substantiated.
Complex conditions observed should be verified prior to communicating observations to management.
Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.
Visual observation can be used during both preliminary survey and fieldwork stages of the audit engagement.
Answer: D
NEW QUESTION # 29
As part of a fraud investigation by regulators, a court order was issued to a bank. The court order requested the chief audit executive (CAE) to provide access to a number of audit reports and workpapers, some of which included customers' confidential information such as transaction activity and other personal details.
What is the appropriate response by the CAE?
Answer: D
Explanation:
When faced with a court order that may involve sharing confidential information, it is appropriate and prudent for the chief audit executive (CAE) to consult with legal counsel. This step ensures that the CAE understands the legal obligations and constraints before disclosing audit reports and workpapers that contain sensitive customer information, balancing legal compliance with the duty to protect confidentiality.
Institute of Internal Auditors (IIA) - Guidelines on Handling Legal and Ethical Issues
NEW QUESTION # 30
Which of the following is an example of corruption?
Answer: A
Explanation:
Corruption in the context of unethical practices typically involves wrongdoing for personal gain or to benefit another at the expense of the organization. Demanding payment from a vendor for decisions made in the vendor's favor is a clear example of corruption, as it involves misuse of authority for personal benefit. The other options listed deal with accounting manipulations or reimbursement fraud, which, while unethical, are not examples of corruption as defined in auditing terminology.
Association of Certified Fraud Examiners (ACFE) - Fraud Definitions and Classifications
NEW QUESTION # 31
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