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| Section | Objectives |
|---|---|
| Topic 1: Engagement Execution | - Control testing and documentation - Audit evidence collection and evaluation - Sampling methods and data analysis |
| Topic 2: Managing the Internal Audit Function | - Audit plan development and resource management - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP) |
| Topic 3: Engagement Planning | - Audit program design - Risk assessment for audit engagements - Engagement objectives and scope definition |
| Topic 4: Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
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問題 #170
In an organization with a large internal audit activity that has several audit teams performing engagements simultaneously which of the following tasks is an engagement supervisor most likely to perform during the planning phase of a new engagement?
答案：B
問題 #171
An internal auditor for a financial institution has just completed an audit of loan processing. Of the 81 loans approved by the loan committee, the auditor found seven loans which exceeded the approved amount.
Which of the following actions would be inappropriate on the part of the auditor?
答案：D
問題 #172
An internal auditor is examining the organization's internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?
答案：B
解題說明：
An internal auditor's primary role is to evaluate and improve the effectiveness of risk management, control, and governance processes. To test the reliability of a customer database, the auditor would focus on identifying potential issues that could affect the accuracy and completeness of the data. This involves reviewing records, reports, and conducting data analysis to identify anomalies, inconsistencies, or patterns that suggest problems with the data. This step directly assesses the reliability of the database, which is crucial for ensuring that the information is accurate and reliable.
:
Institute of Internal Auditors (IIA) Standards: Performance Standards 2320: Analysis and Evaluation Internal Audit Manual: Data Integrity and Database Auditing Techniques
問題 #173
An internal auditor is asked to determine why the production line for a large manufacturing organization has been experiencing shutdowns due to unavailable pacts The auditor learns that production data used for generating automatic purchases via electronic interchange is collected on personal computers connected by a local area network (LAN) Purchases are made from authorized vendors based on both the production plans for the next month and an authorized materials requirements plan (MRP) that identifies the parts needed per unit of production The auditor suspects the shutdowns are occurring because purchasing requirements have not been updated for changes in production techniques. Which of the following audit procedures should be used to test the auditor's theory?
答案：C
解題說明：
To test the theory that shutdowns are occurring due to outdated purchasing requirements that have not been updated for changes in production techniques, the auditor should compare the parts needed based on the most current production estimates and the revised materials requirements plan (MRP) with the purchase orders generated from the system. This comparison will help identify discrepancies between what is needed and what is being ordered, highlighting whether the system is failing to update purchasing requirements correctly. This method directly addresses the suspected cause of the shutdowns and provides clear evidence for or against the auditor's theory.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2310 - Identifying Information.
問題 #174
During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of the following steps would accomplish this objective?
答案：B
解題說明：
The step that would accomplish the objective of testing management's identification and prioritization of critical data collected by the organization is to document and test a data inventory and classification program by determining the data classification levels and framework. This involves verifying that management has established a comprehensive data inventory and that data classification processes are in place and effectively implemented. It ensures that data is appropriately categorized based on its criticality and sensitivity, aligning with the organization's risk management framework and data governance policies.
IIA's Global Technology Audit Guide (GTAG) on Data Privacy and Protection, which outlines best practices for data classification and management.
問題 #175
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