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| Section | Weight | Objectives |
|---|---|---|
| Information Gathering, Analysis and Evaluation | 40% | - Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques - Gather and verify relevant information and evidence - Assess compliance with policies, standards, and requirements - Evaluate controls, risks, and process effectiveness |
| Engagement Supervision and Communication | 10% | - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers |
| Engagement Planning | 50% | - Establish engagement criteria and resource requirements - Consider fraud risks and applicable laws/regulations - Identify and assess risks relevant to the engagement - Determine engagement objectives and scope - Develop engagement work program |
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質問 # 233
Which of the following best describes the engagement objective in a banking compliance audit?
正解：D
解説：
In a compliance audit, the objective is to assess adherence to laws, regulations, or regulatory requirements.
For banking compliance, this means verifying whether business continuity plans comply with mandatory regulations (Option B). Options A, C, and D relate to efficiency, best practices, or operations - not compliance.
質問 # 234
An auditor decides to vouch a sample of ledger entries back to their original documentation. In terms of whether all transactions had been recorded, this test would be:
正解：C
質問 # 235
Due to price risk from the foreign currency purchase of aviation fuel, an airliner has purchased forward contracts to hedge against fluctuations in the exchange rate. When recalculating the exchange losses from individual purchases of jet fuel, which of the following details does the internal auditor need to validate?
1. The hedge documentation designating the hedge.
2. The spot exchange rate on the transaction date.
3. The terms of the forward contract.
4. The amount of fuel purchased.
正解：B
解説：
When recalculating exchange losses from foreign currency purchases, the internal auditor needs to validate the spot exchange rate on the transaction date (2) and the terms of the forward contract (3). These details are crucial to accurately assess the financial impact and ensure that the hedge is effectively mitigating the exchange rate risk. References: = IIA's Practice Guide: "Auditing Derivatives" and IIA Standard 1220 - Due Professional Care.
質問 # 236
According to the Standards, which of the following best describes what must be agreed upon to establish an understanding with clients prior to starting a consulting engagement?
正解：A
質問 # 237
An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising agencies used by the organization. According to IIA guidance, which of the following statements is true regarding this request?
正解：B
解説：
When dealing with the communication of audit results to external parties, the internal auditor must adhere to IIA standards regarding confidentiality, approval processes, and the appropriate handling of sensitive information.
IIA Standard 2440 - Disseminating Results:
This standard outlines that the chief audit executive (CAE) must approve the communication of engagement results to parties outside the organization. The CAE is responsible for ensuring that the distribution of audit findings is appropriate and does not compromise confidentiality or integrity.
Confidentiality and Authorization:
The internal auditor must protect the confidentiality of the information obtained during the audit. Sharing this information with external parties, such as an advertising agency, should only occur with proper authorization, typically from the CAE.
IIA Code of Ethics - Confidentiality:
The Code of Ethics requires auditors to respect the value and ownership of information they receive and to not disclose information without appropriate authority. In this case, if the audit client requests the report to be shared with an external party, the internal auditor must first obtain approval from the CAE to ensure this disclosure is appropriate.
Option B (May not communicate results): While confidentiality is crucial, the CAE can authorize the sharing of information with external parties if it is deemed appropriate.
Option C (Include instructions for limited distribution): While limiting further distribution is a good practice, the initial sharing still requires the CAE's approval.
Option D (Verbal communication only): This restricts the auditor unnecessarily. The key is obtaining proper authorization, not limiting the form of communication.
Detailed Explanation:Why Not Other Options?Conclusion: Option A is correct as it ensures that the results can be communicated to the external party with the appropriate approval from the CAE, in line with IIA standards on dissemination and confidentiality.
質問 # 238
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