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| Section | Weight | Objectives |
|---|---|---|
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe the components of the internal control system - Describe corporate social responsibility - Examine the effectiveness of risk management - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Describe the concept of organizational governance |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Interpret organizational independence - Assess and maintain individual objectivity - Demonstrate individual objectivity |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required |
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NEW QUESTION # 306
Which of the following internal control weaknesses would an internal auditor most likely detect while reviewing a flowchart that depicts the purchasing function of an organization?
Answer: C
NEW QUESTION # 307
Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate non-compliant items?
Answer: C
NEW QUESTION # 308
Which of the following would best illustrate to the chief audit executive that due professional care was exercised by internal auditors during an engagement?
Answer: C
Explanation:
Due professional care requires internal auditors to consider the nature, circumstances, complexity, significance, and risks associated with an engagement and to apply appropriate techniques to achieve the engagement objectives efficiently and effectively. Considering data analysis techniques demonstrates this professional judgment because technology-enabled analysis may allow auditors to examine larger populations, identify anomalies, detect patterns, and improve the quality of audit evidence. Having appropriate knowledge and skills relates primarily to proficiency, while sufficient staffing concerns resource management. Internal auditors also cannot provide absolute assurance that no irregularities exist, because internal auditing provides reasonable rather than absolute assurance. Therefore, evidence that auditors considered whether data analysis could enhance the engagement most directly demonstrates application of due professional care and appropriate professional judgment.
NEW QUESTION # 309
Which of the following is ultimately responsible for the continuing professional development of internal audit activity staff?
Answer: B
Explanation:
The chief audit executive (CAE) is responsible for ensuring the professional development of the internal audit staff. This responsibility includes providing opportunities for ongoing training and development to maintain and enhance their competencies. References:
* IIA Standard 1230: Continuing Professional Development.
* IIA Practice Guide: Continuing Professional Development for Internal Auditors.
NEW QUESTION # 310
Which of the following should be the first step that an internal auditor takes to establish data integrity when building an audit working copy of a large database?
Answer: D
Explanation:
Section: Volume D
NEW QUESTION # 311
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