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| Section | Objectives |
|---|---|
| Topic 1: Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
| Topic 2: Foundations of Internal Auditing | - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview |
| Topic 3: Quality Assurance and Improvement Program (QAIP) | - Internal quality assessments - External quality assessments - Continuous improvement of internal audit function |
| Topic 4: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
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NEW QUESTION # 398
During the planning stage of an assurance engagement, a payroll clerk informed the internal auditor that he is often asked to add new employees to the payroll without any formal new-hire documentation from human resources. The auditor is concerned that this increases the risk for fraud. To complete engagement planning, which of the following is the most appropriate next step for the auditor to take?
Answer: B
Explanation:
When a payroll clerk informs the auditor of potential issues like adding new employees to the payroll without proper documentation, it is essential to escalate this concern appropriately. The internal auditor should inform the chief audit executive (CAE) of the assertion, as it raises a significant red flag regarding potential fraud or control weaknesses. This step ensures that the CAE is aware of the situation and can decide on the necessary follow-up actions, such as further investigation or adjusting the audit scope to address the risk.
IIA Standard 1220: Due Professional Care
IIA Standard 2120: Risk Management
NEW QUESTION # 399
Which of the following primarily sets the foundation for effective corruption risk mitigation?
Answer: A
Explanation:
A strong ethical culture is the foundation of effective corruption risk mitigation because employee behavior is influenced substantially by organizational values, management conduct, incentives, accountability, and the perceived consequences of misconduct. A formal code of ethics is useful, but written rules alone are ineffective if actual behavior and management actions contradict them. A risk management framework helps identify and address corruption exposures, while a competent internal audit function provides independent assurance and advice, but neither can substitute for an organizational culture that consistently discourages unethical conduct. Effective ethical culture requires appropriate tone from leadership, transparent decision- making, mechanisms for reporting concerns, consistent enforcement, and accountability at all organizational levels. When these elements are embedded into daily behavior, opportunities and rationalizations for bribery and corruption are reduced. Therefore, option A provides the essential foundation.
NEW QUESTION # 400
In order to exercise due professional care as defined in the International Professional Practices Framework, an internal auditor shoulD.
I.Consider the probability of significant noncompliance in each audit engagement.
II.
Perform assurance procedures with sufficient care to ensure that all risks are identified.
III.
Weigh the cost of assurance against the benefits.
Answer: A
NEW QUESTION # 401
The chief audit executive (CAE) planned an in-person group training to help internal auditors perform onsite inspections of an automobile manufacturing facility. The training would have allowed the auditors to better understand the production of the organization's automobiles. However, a global health crisis has impacted the training by prohibiting in-person contact at the facility. Which of the following could the CAE use to provide auditors with a better understanding of the organization s production process?
Answer: B
NEW QUESTION # 402
When reviewing management reports to the board of directors, the internal audit activity should:
Answer: D
NEW QUESTION # 403
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