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| Section | Weight | Objectives |
|---|---|---|
| Managing the Internal Audit Activity | 20% | - Knowledge management and information sharing across the internal audit activity - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers - Risk-based audit planning and alignment with organizational strategy - Strategic role of internal audit within governance, risk management, and control - Internal audit operations: planning, organizing, directing, and monitoring |
| Performing the Engagement | 40% | - Assessing the adequacy and effectiveness of risk management and controls - Applying analytical approaches and process mapping techniques - Development of engagement findings: criteria, condition, cause, and effect - Evaluation of fraud risk and fraud-related indicators during engagements - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Assessing IT governance, security, and control frameworks - Information gathering: interviews, observation, document review, and data analysis - Root cause analysis and evaluation of evidence |
| Planning the Engagement | 20% | - Engagement objectives, scope, and resource allocation - Detailed engagement work program development - Coordination with stakeholders during engagement planning - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement |
| Communicating Engagement Results and Monitoring Progress | 20% | - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Management response and action plan tracking |
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質問 # 83
According to the IIA guidance, which of the following foes the engagement work test in a review in a review of an organization al process?
正解：B
解説：
According to the IIA guidance, when reviewing an organizational process, the engagement work test typically focuses on process controls. This involves evaluating the design and effectiveness of controls in place to mitigate identified risks and ensure the achievement of process objectives. Assessing process controls helps auditors determine if the controls are operating as intended and are sufficient to manage the associated risks.
References:
* The Institute of Internal Auditors (IIA) Standards
* Internal Audit Engagement Planning and Execution
質問 # 84
Due to emerging new technologies that greatly affect the organization, the chief audit executive (CAE) wants to conduct frequent IT audit and is particularly focused on improving the quality of these engagements.
Which of the following is the most viable solution for the CAE to ensure that IT audit quality is immediately enhanced and maintained long-term?
正解：D
解説：
To immediately enhance and maintain long-term IT audit quality, inviting qualified staff from the IT department to serve as guest auditors is a viable solution. This approach provides immediate access to IT expertise, ensuring high-quality audits. Additionally, it fosters collaboration between the IT and internal audit departments, promotes knowledge transfer, and helps build internal audit staff capabilities over time. This method is both cost-effective and sustainable, compared to contracting external specialists continuously.
References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 1210 - Proficiency and Standard 2230 - Engagement Resource Allocation
質問 # 85
Which of the following is a true statement regarding the use of flowcharts as an audit tool?
正解：A
解説：
Flowcharts are particularly effective for visualizing linear processes, as they clearly depict the sequence of steps, decision points, and flow of information. However, while they provide a useful representation of the process, they may not capture all risks, particularly those that are non-linear or involve complex interactions that are not easily represented in a flowchart format.
IIA Reference:
IIA Standard 2320: Analysis and Evaluation requires internal auditors to evaluate the design and implementation of processes. Flowcharts can help auditors visualize and understand process flows but may need to be supplemented with other tools (e.g., risk and control matrices) to capture the full range of risks.
The Practice Guide on Process Mapping indicates that flowcharts are valuable for mapping linear processes but should be used in conjunction with other tools when evaluating complex or non-linear processes.
質問 # 86
Which of the following statements best explains why an internal auditor should pay attention to retained earnings of an organization?
正解：B
解説：
Retained earnings represent the cumulative profits reinvested in the organization rather than distributed as dividends. They reflect the organization's ability to generate resources internally, supporting working capital, expansion, and long-term sustainability.
* Option A is incorrect: retained earnings are not the same as dividends.
* Option B is incorrect: retained earnings are not equal to excess cash.
* Option D is incorrect: rating agencies use broader financial measures, not retained earnings alone.
Thus, the best explanation is Option C: retained earnings show that the organization has been able to generate and reinvest resources from its own operations.
質問 # 87
An internal auditor was assigned to review controls in the accounts payable function. Most of tie accounts payable processes are performed by a third-party service provider. The auditor included in the audit report a number of control deficiencies involving processes performed by the service provider. The service provider requested a copy of the report Which of Vie following would be the most appropriate response from the chief audit executive (CAE)?
正解：A
解説：
D, The CAE should benchmark with other organization in the industry by consorting with colleagues and distribute the report only I it is an acceptable practice m the industry Explanation:
According to internal auditing standards and best practices, the distribution of audit reports, especially those involving third-party service providers, must be handled with caution. The CAE should consult with legal counsel and the chief compliance officer before distributing the audit report to ensure that the organization's legal and compliance obligations are met. This ensures that any sensitive information is protected and that the distribution is aligned with the organization's policies and contractual agreements with the service provider.
Reference:
The Institute of Internal Auditors (IIA) Standards
Internal Audit Guidelines on Confidentiality and Distribution of Audit Reports
質問 # 88
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