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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Communicating Engagement Results and Monitoring Progress | 20% | - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Management response and action plan tracking - Reporting on the adequacy of management's corrective actions - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Monitoring and follow-up on the resolution of engagement findings |
| Topic 2: Managing the Internal Audit Activity | 20% | - Coordination with external auditors and other internal assurance providers - Strategic role of internal audit within governance, risk management, and control - Risk-based audit planning and alignment with organizational strategy - Managing financial, human, and IT resources within the internal audit function - Internal audit operations: planning, organizing, directing, and monitoring - Knowledge management and information sharing across the internal audit activity |
| Topic 3: Performing the Engagement | 40% | - Assessing compliance with laws, regulations, and organizational policies - Root cause analysis and evaluation of evidence - Evaluation of fraud risk and fraud-related indicators during engagements - Assessing IT governance, security, and control frameworks - Applying analytical approaches and process mapping techniques - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing the adequacy and effectiveness of risk management and controls - Drawing conclusions and formulating recommendations - Information gathering: interviews, observation, document review, and data analysis |
| Topic 4: Planning the Engagement | 20% | - Detailed engagement work program development - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning - Risk and control identification and assessment for the engagement - Engagement objectives, scope, and resource allocation |
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NEW QUESTION # 436
A technology organization is developing an artificial intelligence (AI) program for use on its social media platform. The AI program is meant to help content creators with images and posts that will acquire followers more efficiently. The internal audit function is planning an engagement of the AI program development.
Which of the following should be considered a significant, immediate, and inherent risk?
Answer: C
Explanation:
Inherent risk is the susceptibility of an activity to material error, fraud, or noncompliance before considering controls. For an AI program in development, the immediate and significant risk lies in copyright and intellectual property violations if the program captures and uses images owned by others. This risk exists inherently and could lead to lawsuits, reputational damage, and regulatory sanctions.
Options A and B represent possible outcomes but not immediate risks. Option D is a compliance issue but not immediate, as the regulation comes into force later. The most urgent and inherent risk is Option C, the unauthorized use of third-party content.
NEW QUESTION # 437
Which of the following procedures would provide the best evidence of the effectiveness of a credit-granting function?
Answer: C
Explanation:
Section: Volume A
NEW QUESTION # 438
The following audit observation was included in the final audit report:
"Our review concluded that bank reconciliation statements for March and April did not show evidence of supervisory review. We recommend strict compliance with the controller's manual, which requires the department head to place their initials on the reconciliation statements to document their review."
Which of the following attributes are missing from the above audit observation?
----
Criteria. Condition. Cause. Effect.
Answer: B
NEW QUESTION # 439
Which of the following best describes external benchmarking using trend analysis for a subsidiary of an international company?
Answer: B
Explanation:
External benchmarking using trend analysis involves comparing a company ' s performance metrics with industry standards or averages over a certain period to identify trends and areas for improvement. Comparing common-size financial statements of the subsidiary with the averages of the industry for the last two periods allows for a normalized comparison by expressing financial statement items as a percentage of a common base figure (e.g., total assets or sales). This method highlights the subsidiary ' s financial structure and performance trends in relation to industry norms, facilitating a comprehensive analysis. References:
* " Internal Auditing: Assurance & Advisory Services " (The Institute of Internal Auditors)
* " Benchmarking: An Essential Tool for Assessment, Improvement, and Market Leadership " (Michael
J. Spendolini)
NEW QUESTION # 440
Which of the following would be a legitimate action for the internal auditor to take when monitoring audit engagement results?
1. Disregard a certain risk because management and the board accepted the risk in the past.
2. Abdicate the responsibility for a particular risk because it is not part of the audit plan.
3. Obtain agreement from senior management that unresolved audit issues will be reported to the board.
Request corrective action from management in writing.
Answer: C
Explanation:
Section: Volume D
NEW QUESTION # 441
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