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| Section | Weight | Objectives |
|---|---|---|
| Information Gathering, Analysis and Evaluation | 40% | - Evaluate controls, risks, and process effectiveness - Assess compliance with policies, standards, and requirements - Apply analytical procedures and data analysis techniques - Use technology and audit tools effectively - Gather and verify relevant information and evidence |
| Engagement Planning | 50% | - Consider fraud risks and applicable laws/regulations - Develop engagement work program - Determine engagement objectives and scope - Identify and assess risks relevant to the engagement - Establish engagement criteria and resource requirements |
| Engagement Supervision and Communication | 10% | - Formulate recommendations and action plans - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers - Coordinate with stakeholders and resolve issues |
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NEW QUESTION # 364
During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of the following steps would accomplish this objective?
Answer: B
Explanation:
The step that would accomplish the objective of testing management's identification and prioritization of critical data collected by the organization is to document and test a data inventory and classification program by determining the data classification levels and framework. This involves verifying that management has established a comprehensive data inventory and that data classification processes are in place and effectively implemented. It ensures that data is appropriately categorized based on its criticality and sensitivity, aligning with the organization's risk management framework and data governance policies.References: IIA's Global Technology Audit Guide (GTAG) on Data Privacy and Protection, which outlines best practices for data classification and management.
NEW QUESTION # 365
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1. Intervening during an audit involving ethical wrongdoing.
2. Discussing periodic reports of ethical breaches.
3. Authorizing an investigation of an unsafe product.
4. Negotiating a settlement of an employee claim for personal damages.
Answer: D
Explanation:
Intervening during an audit involving ethical wrongdoing (Option 1) and negotiating a settlement of an employee claim for personal damages (Option 4) represent significant ethical risks if exhibited by an organization's board. These actions could indicate attempts to influence or undermine the audit process and the fair handling of ethical issues, leading to potential conflicts of interest and compromising the integrity of the organization's governance processes. Discussing periodic reports of ethical breaches (Option 2) and authorizing an investigation of an unsafe product (Option 3) are appropriate and responsible board actions that do not pose ethical risks.
IIA Standard 1110: Organizational Independence.
IIA Code of Ethics.
NEW QUESTION # 366
An organization is developing a crisis management plan in preparation for a natural disaster.
Which of the following would be the most critical component of the organization ' s crisis management plan?
Answer: D
Explanation:
A crisis management plan must primarily define what management will actually do when the crisis occurs
. Therefore, Option D is the strongest answer. A practical crisis plan establishes actions, responsibilities, decision-making processes, escalation mechanisms, and steps for maintaining or restoring critical activities.
IIA guidance on organizational resilience emphasizes planning for actions before, during, and after disruptive events and establishing clear responsibilities for responding to incidents. Option A provides historical information from a previous exercise, while Option B addresses only the narrower technical issue of backup restoration. Option C contains internal audit recommendations, but responsibility for managing organizational risks and executing the crisis response belongs to management. Consequently, documented management activities constitute the most critical operational component of the crisis management plan.
NEW QUESTION # 367
An audit observation states the following:
"Despite the rules of the organization there is no approved credit risk management policy in the subsidiary.
The subsidiary is concluding contacts with clients who have very high credit ratings. The internal audit team tested 50 contacts and 17 showed clients with a poor credit history" Which of the following components are missing in the observation?
Answer: D
Explanation:
The observation in question includes the condition ("no approved credit risk management policy" and "17 out of 50 contacts showed clients with a poor credit history") and the cause (the subsidiary concluding contacts with high-risk clients). However, it lacks the effect, which should explain the potential or actual impact of this deficiency on the organization (e.g., financial losses, increased credit risk). Additionally, it is missing the criteria, which should reference the specific rules or policies that are not being followed (e.g., the organization's credit risk management policy requirements). Including these components would provide a complete and actionable observation.
:
The Institute of Internal Auditors (IIA) - Practice Guide: Audit Reports and Working Papers
NEW QUESTION # 368
An audit of a Web-based third-party payment processor determined that a programming error enabled customers to create multiple accounts for each mailing address. This caused problems during the processing of credit card transactions. Management agreed to correct the program and notify customers with multiple accounts that the accounts would be consolidated. What should the auditor do in response?
I.Amend the scope of the subsequent audit to verify that the program was corrected and that accounts were consolidated.
II.
Evaluate the adequacy and effectiveness of the corrective action proposed by management.
III.
Schedule a follow-up review to verify that the program was corrected and the accounts were consolidated.
IV.
Do nothing because management has agreed to address the problem.
Answer: A
NEW QUESTION # 369
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