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| Section | Weight | Objectives |
|---|---|---|
| Information Gathering, Analysis and Evaluation | 40% | - Apply analytical procedures and data analysis techniques - Use technology and audit tools effectively - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence - Assess compliance with policies, standards, and requirements |
| Engagement Supervision and Communication | 10% | - Coordinate with stakeholders and resolve issues - Monitor and follow up on engagement outcomes - Formulate recommendations and action plans - Supervise engagement activities and review workpapers - Develop and communicate engagement observations and conclusions |
| Engagement Planning | 50% | - Identify and assess risks relevant to the engagement - Establish engagement criteria and resource requirements - Consider fraud risks and applicable laws/regulations - Determine engagement objectives and scope - Develop engagement work program |
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NEW QUESTION # 132
When a significant finding is noted early during a review of the accounts payable function, which next course of action is best for communicating the issue?
Answer: C
NEW QUESTION # 133
According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the Internal audit activity
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