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| Section | Weight | Objectives |
|---|---|---|
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development |
| VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe the concept of organizational governance - Interpret fundamental concepts of risk and the risk management process - Describe corporate social responsibility - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of risk management - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services |
| II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity |
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NEW QUESTION # 814
An engagement supervisor is overseeing a procurement assurance engagement.
In the middle of the engagement, the engagement supervisor attends a weekend social event paid for by the head of procurement.
Which of the following ethics principles is the engagement supervisor potentially violating by attending the event?
Answer: A
Explanation:
Objectivity is one of the ethics principles for internal auditors, which means that they should not allow bias, conflict of interest, or undue influence to impair their professional judgment2. By attending a weekend social event paid for by the head of procurement, the engagement supervisor is potentially violating this principle, as it may create a personal or professional relationship that could compromise their objectivity in the procurement assurance engagement3.
References:
1: CIA Exam Practice Questions - Certified Internal Auditor 2019
2: Global Internal Auditing Code of Ethics | The IIA1, p. 1
3: Code of Ethics - The Institute of Internal Auditors or The IIA2, p. 1
NEW QUESTION # 815
The chief audit executive for an organization has just completed a risk assessment process, identified the areas with the highest risk, and assigned an audit priority to each. Which of the following statements is true and consistent with the International Professional Practices Framework?
I. Items should be ranked in the order of quantifiable dollar exposure to the organization.
II. The audit priorities should be in order of major control deficiencies.
III. The risk assessment, though quantified, is the result of professional judgments about both exposures and probability of occurrences.
Answer: C
Explanation:
Section: Volume B
NEW QUESTION # 816
During a complex financial compliance engagement, a senior internal auditor determines that current audit procedures are not sufficient for adequate testing She consults with a colleague and learns that a spreadsheet application contains a helpful tool She proceeds to use the tool to properly complete the evaluation Which of the following best describes the core competency displayed by the senior auditor?
Answer: D
Explanation:
The core competency displayed by the senior auditor is critical thinking. This competency is demonstrated by her ability to identify a limitation in the current audit procedures and then effectively resolve the issue by using a new tool recommended by a colleague. Critical thinking involves the analysis and evaluation of an issue to form a judgment, which is crucial in adapting audit techniques to meet the demands of complex engagements.References: IIA's Global Internal Audit Competency Framework
NEW QUESTION # 817
A significant number of employees expressed concerns of a hostile work environment within a large manufacturing plant, which is in contrast to the organization's stated culture of tolerance and open communication. Which of the following approaches would be most effective for an internal auditor to assess whether the organization supports a culture of tolerance and open communication?
Answer: C
Explanation:
The most effective approach for an internal auditor to assess whether the organization supports a culture of tolerance and open communication, particularly in the context of reported issues within a large manufacturing plant, is to evaluate organization policies and procedures for references related to encouraging tolerance and open communication. This method directly targets the formal expressions of the organization's values and rules, offering concrete evidence of stated commitments and practices.
Auditing cultural aspects and workplace environment involves reviewing formal policies and procedures to ensure they align with stated values, as recommended in IIA guidance on assessing organizational culture.
NEW QUESTION # 818
According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?
Answer: C
NEW QUESTION # 819
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