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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services |
| Topic 2: II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence - Demonstrate individual objectivity |
| Topic 3: III. Proficiency and Due Professional Care (18%) | 18% | - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required |
| Topic 4: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| Topic 5: V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Describe the concept of organizational governance - Describe corporate social responsibility - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues |
| Topic 6: 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 |
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質問 # 133
In addition to data protection,which of the following is a control that is typically used by companies to safeguard the privacy rights of their customers?
I.End-user computing. II.Encryption of data. III.Spyware. IV.Intrusion detection.
正解：D
質問 # 134
At the beginning of an IT development project key risks were identified and assessed and risk owners were appointed Six months later the IT development team reported that the project Is significantly over budget, it will not be completed on time and key personnel had left the organization. Which of the following risk management practices should be improved for future projects?
正解：A
解説：
In the context of internal auditing and risk management, the situation described involves the identification of key risks at the beginning of the IT development project, with risk owners appointed. However, the project later faces significant issues such as being over budget, delays, and loss of key personnel. These issues indicate that the ongoing management and oversight of identified risks were insufficient.
Risk monitoring is the continuous process of tracking and evaluating the performance and changes in the risk environment. Effective risk monitoring ensures that risk responses are executed as planned, emerging risks are identified, and necessary adjustments are made. The failure to stay on budget, meet deadlines, and retain key personnel suggests that there were lapses in regularly reviewing and updating the risk management plan and responses as the project progressed. Therefore, the risk management practice that should be improved for future projects is risk monitoring.
References:
* Institute of Internal Auditors (IIA), "Risk Management and Internal Audit: Forging a Collaborative Alliance"
* ISO 31000:2018 Risk Management - Guidelines
質問 # 135
Reviewing prior audit reports and supporting workpapers before an engagement starts
enables an internal auditor to do which of the following?
1.To understand better the activity and processes that will be audited.
2.To identify the audit procedures that will be used during the engagement.
3.To ensure that matters of greatest vulnerability will be addressed.
4.To use the information obtained as evidence in the current engagement.
正解：C
質問 # 136
Which of the following is considered a common red flag indicator in helping to uncover fraud?
正解：D
解説：
Section: Volume C
質問 # 137
An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Out of a sample of 60 loans, the auditor found:
Four that were not properly collateralized.
Five that were not in compliance with bank policies (other than lack of collateralization).
Four that were part of a related-party group, but were set up as separate loan entities. Of the 60 loans selected in the sample, these errors were noted on a total of 10 loans.
Several loans had multiple problems.
Which of the following conclusions can the auditor reach from these observations?
1. There is sufficient evidence that fraudulent activity is taking place by one or more of the bank's lending officers.
2. The financial statements will be misstated as a result of these actions.
3. There are significant noncompliance audit findings that should be reported.
正解：C
質問 # 138
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