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| Section | Objectives |
|---|---|
| Topic 1: Managing the Internal Audit Function | - Audit plan development and resource management - Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control |
| Topic 2: Engagement Execution | - Sampling methods and data analysis - Audit evidence collection and evaluation - Control testing and documentation |
| Topic 3: Engagement Planning | - Risk assessment for audit engagements - Audit program design - Engagement objectives and scope definition |
| Topic 4: Communicating Results and Monitoring | - Issue tracking and follow-up procedures - Audit report preparation and communication |
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質問 # 385
Which of the following activities Is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?
正解：D
解説：
Specialized Knowledge: Interrogating a suspected fraudster requires specialized knowledge and skills that go beyond the typical expertise of internal auditors. This includes understanding interrogation techniques, legal implications, and psychological aspects.
Fraud Specialist: A fraud specialist is trained in conducting investigations, including interrogations, and can provide valuable insights and evidence in cases of suspected fraud.
IIA Standards: According to Standard 1210.A2, internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization but are not expected to have the expertise of a person whose primary responsibility is detecting and investigating fraud.
Collaborative Approach:
* Fraud Investigations: Engaging a fraud specialist ensures that the investigation is conducted thoroughly and professionally, adhering to legal and ethical standards.
* Support to Internal Audit: The fraud specialist can provide support and guidance to the internal audit activity, enhancing the overall effectiveness of the fraud investigation.
References:
* Employing a fraud specialist to interrogate a suspected fraudster ensures that the investigation is handled with the necessary expertise and legal compliance, thereby increasing the chances of uncovering the truth and taking appropriate actions.
質問 # 386
An internal auditor completed a review of expenses related to the launch of a new project. The auditor sampled 45 transactions approved by a senior project manager and identified 30 with questionable vendor documentation. Which of the following is the most appropriate conclusion for the auditor to include in the audit report?
正解：C
質問 # 387
A bicycle manufacturer incurs a combination of fixed and variable costs with the production of each bicycle.
Which of the following statements is true regarding these costs?
正解：D
解説：
* Introduction:
* Understanding cost behavior is crucial in managing production and financial performance in manufacturing.
* Cost Characteristics:
* Fixed costs remain constant in total but vary per unit with changes in production volume.
* Variable costs vary directly with production volume but remain constant per unit.
* Options Analysis:
* Option A: Variable costs per unit remain constant regardless of production volume.
* Option B: Fixed costs per unit decrease as production volume increases, not directly.
* Option C: Total variable costs vary directly with production volume, not inversely.
* Option D: Fixed costs per unit will decline as the number of units produced increases due to the spreading of fixed costs over a larger number of units.
* Conclusion:
* When production increases by 30%, the fixed cost per unit will decline as the same total fixed cost is allocated over a greater number of units.
Cost Accounting Standards and Practices .
質問 # 388
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?
正解：D
解説：
When the board requests consulting services to gain insight regarding external risks, the appropriate engagement objective is to assess the organization's ability to minimize these risks. This involves evaluating the organization's risk management framework, including identifying external risks, assessing their potential impact, and reviewing the effectiveness of the strategies and controls in place to mitigate these risks. By doing so, internal auditors provide valuable insights into how well the organization is prepared to handle external threats and ensure the achievement of its annual objectives.
References:
* Institute of Internal Auditors (IIA) Standards: Performance Standards 2110: Governance
* COSO Enterprise Risk Management (ERM) Framework: Risk Assessment and Risk Response Components
質問 # 389
Which of the following is used to identify and prioritize critical business applications to determine those that must be restored and the order of restoration in the event that a disaster impairs information systems processing?
正解：A
解説：
Section: Volume A
質問 # 390
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