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| Section | Weight | Objectives |
|---|---|---|
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care |
| II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of risk management - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of the internal control system - Describe corporate social responsibility - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Describe the concept of organizational governance |
| VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud |
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NEW QUESTION # 547
若內部稽核活動不具備完成臨時鑑證業務的技能與能力，下列何者是可接受的解決方案？
Answer: D
Explanation:
If the internal audit activity lacks the necessary skills and competencies to complete an ad-hoc assurance engagement, the most appropriate and professional action is to politely decline the engagement due to a lack of qualified staff. This decision upholds the IIA's standards on professional proficiency and due professional care.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing.
NEW QUESTION # 548
一家机构利用套期保值来应对外汇风险。
以下哪项最能描述这种风险策略？
Answer: A
Explanation:
Hedging is a risk-sharing strategy because the organization uses a financial instrument or contractual arrangement to offset all or part of the financial effect of an adverse movement in foreign currency rates. The underlying activity or exposure generally remains in place, but a counterbalancing position transfers or shares part of the financial consequences with another market participant. Risk avoidance would involve discontinuing the activity that creates the foreign currency exposure. Risk acceptance would mean retaining the exposure without taking significant action to alter it. Risk reduction typically involves controls or operational measures that decrease the likelihood or impact of an adverse event. Because hedging transfers or offsets a portion of the financial exposure rather than eliminating the underlying business activity, it is classified as risk sharing.
NEW QUESTION # 549
下列哪一項流程缺陷最可能導致內部稽核師最擔心詐欺風險？
Answer: B
Explanation:
The scenario where employee personal information in the payroll system could be updated without approval presents a significant concern for fraud risk. This lack of control creates an opportunity for unauthorized changes to employee information, potentially leading to fraudulent activity such as ghost employee schemes or unauthorized salary alterations. Such a control weakness directly impacts the integrity of payroll transactions and should be a primary concern for internal auditors.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)
NEW QUESTION # 550
內部稽核章程的下列哪一項規定是內部稽核活動獨立性最重要的因素？
Answer: B
Explanation:
The most important factor in the internal audit activity's independence specified in an internal audit charter is the description of the internal audit activity's reporting structure. This element defines to whom the chief audit executive reports functionally and administratively, which is critical to ensuring the independence and objectivity of the internal audit function from management and other potential sources of bias.
The IIA's International Standards for the Professional Practice of Internal Auditing on independence and objectivity.
NEW QUESTION # 551
為確保內部稽核師的技術能力適合所執行的稽核工作，首席稽核執行長應：
Answer: D
NEW QUESTION # 552
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