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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Communicating Engagement Results and Monitoring Progress | 20% | - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Disseminating final results to appropriate stakeholders - Reporting on the adequacy of management's corrective actions - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely |
| Topic 2: Performing the Engagement | 40% | - Assessing the adequacy and effectiveness of risk management and controls - Root cause analysis and evaluation of evidence - Development of engagement findings: criteria, condition, cause, and effect - Information gathering: interviews, observation, document review, and data analysis - Applying analytical approaches and process mapping techniques - Evaluation of fraud risk and fraud-related indicators during engagements - Drawing conclusions and formulating recommendations - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Assessing IT governance, security, and control frameworks - Assessing compliance with laws, regulations, and organizational policies |
| Topic 3: Managing the Internal Audit Activity | 20% | - Risk-based audit planning and alignment with organizational strategy - Knowledge management and information sharing across the internal audit activity - Coordination with external auditors and other internal assurance providers - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control - Managing financial, human, and IT resources within the internal audit function |
| Topic 4: Planning the Engagement | 20% | - Understanding business processes, IT systems, and relevant regulations - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Coordination with stakeholders during engagement planning |
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質問 # 301
After the team member who specialized in fraud investigations left the internal audit team, the chief audit executive decided to outsource fraud investigations to a third party service provider on an as needed basis.
Which of the following is most likely to be a disadvantage of this outsourcing decision?
正解：B
解説：
Outsourcing fraud investigations to a third-party service provider can result in a lack of familiarity with the organization's specific operations, culture, and history. This can be a disadvantage as external investigators may require more time to understand the context and nuances of the organization, potentially affecting the efficiency and effectiveness of the investigation. References: = IIA Standard 1210 - Proficiency and IIA Practice Guide: "Internal Audit and Fraud".
質問 # 302
The chief audit executive (CAF) determined that the residual risk identified in an assurance engagement is acceptable. When should this be communicated to senior management?
正解：B
解説：
The chief audit executive (CAE) has the responsibility to communicate audit results, including residual risks, to senior management. According to IIA Standard 2410 - Criteria for Communicating, the CAE should communicate the engagement's objectives, scope, conclusions, recommendations, and action plans. Residual risk, being a part of the audit outcome, should be reported at the same time as the audit results to ensure that senior management is fully informed of all aspects of the engagement. This allows senior management to understand the remaining risks after control measures have been applied.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2410 - Criteria for Communicating
質問 # 303
The internal audit activity has adopted the balanced scorecard approach to assess its performance According to MA guidance which of the following is a key performance indicator relevant to the audit client?
正解：A
解説：
When using the balanced scorecard approach to assess the performance of the internal audit activity, a key performance indicator relevant to the audit client is the percentage of recommendations implemented by the corrective action date. This KPI measures the effectiveness and impact of the audit activity by tracking how well the audit recommendations are being acted upon within the agreed-upon timeframe. It reflects the responsiveness and commitment of the organization to address identified issues and improve its control environment, which is directly relevant to the interests and concerns of the audit clients.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: "Measuring Internal Audit Performance" Kaplan, R.S. & Norton, D.P. (1996). "The Balanced Scorecard: Translating Strategy into Action"
質問 # 304
During audit fieldwork, the internal audit function uncovers new risks that it wants to incorporate into the existing audit program.
Which of the following is the most appropriate course of action for the internal audit function?
正解：D
解説：
Option A is correct. An engagement work program is based on information obtained during planning, but it may require modification when new risks or other significant information emerge during fieldwork. Such changes cannot simply be made unilaterally by the engagement auditor. The Global Internal Audit Standards require appropriate review and approval of changes to the work program; documented approval of those changes is specifically identified as evidence of conformance. Option B is incorrect because management of the activity under review does not approve internal audit procedures. Option C unnecessarily requires agreement from the entire internal audit function. Option D correctly recognizes that the newly discovered risk should be addressed but omits the required supervisory approval. Therefore, the appropriate action is to obtain internal audit management approval before changing the approved work program.
質問 # 305
Confirmation would be most effective in addressing the existence assertion for:
正解：A
解説：
Section: Volume C
Explanation/Reference:
質問 # 306
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