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| Section | Objectives |
|---|---|
| Topic 1: Quality Assurance and Improvement Program (QAIP) | - External quality assessments - Internal quality assessments - Continuous improvement of internal audit function |
| Topic 2: Proficiency and Due Professional Care | - Competence and skills requirements - Due professional care in engagements |
| Topic 3: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Topic 4: Foundations of Internal Auditing | - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview |
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NEW QUESTION # 570
下列哪一項敘述描述了內部稽核活動為履行內部稽核使命而進行的活動？
Answer: B
Explanation:
The Mission of Internal Audit is to enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight2. One of the activities that the internal audit activity performs to fulfill this mission is to conduct reviews of internal risk and controls, which means evaluating and improving the effectiveness of risk management, control, and governance processes in the organization3. This helps the organization to achieve its objectives and mitigate its risks.
References:
1: CIA Exam Practice Questions - Certified Internal Auditor 2019 2: Mission of Internal Audit 3: About Internal Audit : What is Risk Management in Internal Audit - ESG | The Report
NEW QUESTION # 571
內部稽核師認為，與管理結構內的權力和責任授權相關的控制環境有缺陷。就此事而言，內部稽核師應先考慮採取下列哪一項行動？
Answer: A
Explanation:
When an internal auditor identifies a weakness in the control environment relating to the delegation of authority and responsibility, the first action should be to evaluate the potential impact on related controls. This evaluation helps the auditor understand how the identified weakness might affect other control processes within the organization. By assessing the impact, the auditor can gather the necessary information to determine the significance of the weakness and develop a more informed recommendation for addressing the issue.
The IIA Standards: Standard 2210 - Engagement Objectives: " Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives.
"
COSO Framework: Emphasizes the need for evaluating the impact of weaknesses in the control environment on related controls.
NEW QUESTION # 572
新成立的內部稽核部門的內部稽核師在最初幾次審計工作中發現了許多控制缺陷，並提出了一些高優先順序的建議。內部稽核師擔心管理階層對風險和控制的理解似乎不夠。下列哪一項最可能是造成這種情況的原因？
Answer: D
Explanation:
The identification of multiple control weaknesses and high-priority recommendations often indicates a systemic issue with the organizational framework for risk management. A strong organizational framework provides guidance on risk management and controls, aligning with IIA guidelines on the importance of an integrated approach to risk management.
NEW QUESTION # 573
為了確保內部稽核師具備本準則所要求的客觀性，首席稽核執行官應：
Answer: D
NEW QUESTION # 574
下列哪一項是內部稽核活動在組織風險管理流程中的合法角色？
Answer: C
Explanation:
According to the Institute of Internal Auditors (IIA), the internal audit activity can play several roles in risk management, but its involvement should be advisory and facilitative in nature. The most appropriate role from the given options for the internal audit activity in an organization's risk management process is championing the establishment of a risk management framework. This includes advocating for risk management throughout the organization and helping management establish and improve the risk management framework without taking on management responsibilities, such as setting risk appetite or maintaining sole responsibility for risk management.References:
* IIA Position Paper: "The Role of Internal Auditing in Enterprise-wide Risk Management"
NEW QUESTION # 575
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