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| Section | Objectives |
|---|---|
| Topic 1: Managing the Internal Audit Function | - Quality assurance and improvement program (QAIP) - Audit plan development and resource management - Internal audit role in governance, risk, and control |
| Topic 2: Engagement Execution | - Control testing and documentation - Sampling methods and data analysis - Audit evidence collection and evaluation |
| Topic 3: Communicating Results and Monitoring | - Issue tracking and follow-up procedures - Audit report preparation and communication |
| Topic 4: Engagement Planning | - Engagement objectives and scope definition - Risk assessment for audit engagements - Audit program design |
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질문 # 699
During an audit of a retail organization, an internal auditor found a scheme in which the warehouse director and the purchasing agent diverted approximately $500,000 of goods to their own warehouse, then sold the goods to third parties. The fraud was not found earlier since the warehouse director updated the perpetual inventory records and then forwarded receiving reports to the accounts payable department for processing. Which of the following procedures would have most likely led to the discovery of the missing materials and the fraud?
정답：A
질문 # 700
The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested consulting services from the internal audit activity to gain insight regarding the external risks Which of the following engagement objectives would be appropriate to fulfill this request?
정답：A
질문 # 701
Which of the following is the primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan?
정답：D
설명：
The primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan is that strategic plans reflect the organization's business objectives and overall attitude toward risk. Understanding the strategic direction of the organization helps the internal audit function align its activities with the key risks and objectives, ensuring that the audit plan is relevant and adds value to the organization by focusing on areas that could impact the achievement of strategic goals.
:
IIA Standards: 2010 - Planning
IIA Practice Guide: Developing the Internal Audit Strategic Plan
질문 # 702
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?
1.Criteria.
2.Condition.
3.Cause.
4.Effect.
정답：D
질문 # 703
According to an internal audit observation, the organization's rules of record management require all contracts to be registered and stored in a specific electronic system. One subsidiary has thousands of client contracts on paper, which are kept in the office because there are not enough assistants to scan the contracts into the system. Which of the following component should be added to this observation?
정답：C
설명：
In the context of an internal audit observation, the cause component should be added to explain why the subsidiary has thousands of client contracts on paper instead of in the required electronic system. The cause helps identify the root reason behind the non-compliance with the organization's rules of record management.
In this case, the cause could be the lack of sufficient assistants to scan the contracts into the system. Including the cause in the observation provides clarity on the underlying issues and helps in formulating effective recommendations to address the problem.
References:
* The Institute of Internal Auditors (IIA) Standard 2410.A1 - Criteria for Communicating: "Final communication of engagement results must, where appropriate, contain the internal auditors' overall opinion and/or conclusions."
* IIA Practice Guide on "Root Cause Analysis"
질문 # 704
......
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