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IIA Internal Audit Engagement IIA-CIA-Part2 Prüfungsfragen mit Lösungen (Q397-Q402):

397. Frage
Senior IT management requests the internal audit activity to perform an audit of a complex IT are a. The chief audit executive (CAE) knows that the internal audit activity lacks the expertise to perform the engagement. Which of the following is the most appropriate action for the CAE to take?

A. Accept the audit engagement and use the engagement as an opportunity to develop the audit team's IT expertise while performing the audit work.
B. Outsource the audit engagement to a reputable IT audit consulting firm.
C. Decline the audit engagement, because the Standards prohibit internal auditors from performing engagements where they lack the necessary competencies.
D. Temporarily hire an experienced and knowledgeable IT analyst from the organization's IT department to lead the audit.

Antwort: B

Begründung:
Step-by-Step Detailed Explanation:
A . Decline the audit engagement, because the Standards prohibit internal auditors from performing engagements where they lack the necessary competencies:
The Standards allow for outsourcing or co-sourcing to meet competency gaps. Declining outright is not necessary.
B . Accept the audit engagement and use the engagement as an opportunity to develop the audit team's IT expertise while performing the audit work:
This approach risks compromising audit quality as the team lacks expertise.
C . Temporarily hire an experienced and knowledgeable IT analyst from the organization's IT department to lead the audit:
This could create independence issues, as the IT analyst is part of the auditee's function.
D . Outsource the audit engagement to a reputable IT audit consulting firm:
Correct. Outsourcing ensures that the engagement is performed by qualified professionals, maintaining quality and adherence to the Standards.
CIA Exam Syllabus Reference:
Domain IV: Managing the Internal Audit Function - Resourcing and Competency Management.

398. Frage
What is the primary reason that audit supervision includes approval of the engagement report?

A. To ensure report findings are substantiated.
B. To ensure report style and grammar are appropriate.
C. To ensure the objectives of the area under review are met.
D. To ensure senior management supports the report's conclusions.

Antwort: A

Begründung:
The primary reason for audit supervision to include the approval of the engagement report is to ensure that the findings and conclusions presented in the report are substantiated by adequate and appropriate evidence. This is critical for maintaining the credibility and reliability of the audit function.
* IIA Standard 2340 - Engagement Supervision:
* This standard requires that engagements be properly supervised to ensure that objectives are achieved, audit work is performed according to appropriate standards, and that the results are supported by sufficient, reliable, and relevant evidence.
* Substantiation of Findings:
* Approval of the engagement report by the supervisor ensures that the findings and conclusions are not only accurate but also supported by documented evidence. This substantiation is essential for the report to be credible and for the audit to fulfill its purpose.
* IIA Practice Advisory 2340-1:
* The advisory emphasizes the role of supervisors in reviewing and approving the engagement report to ensure that all findings are well-founded and appropriately supported by the audit evidence.
* Option A (Ensure objectives are met): While meeting objectives is important, the primary focus of report approval is to ensure that the findings are substantiated.
* Option B (Ensure senior management support): Support from management is necessary, but it should be based on a report that is well-supported by evidence.
* Option C (Ensure style and grammar): Style and grammar are secondary considerations; the primary focus should be on the accuracy and substantiation of findings.
Detailed Explanation:Why Not Other Options?Conclusion: Option D is correct because the primary reason for the supervisor's approval of the engagement report is to ensure that the findings are substantiated by evidence, ensuring the credibility and reliability of the audit report, in line with IIA standards.

399. Frage
A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

A. Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.
B. Evaluate the completeness of the report and management's responses to identified deficiencies.
C. Assert whether the described and reported control processes and systems exist.
D. Assess whether senior management adequately supports and promotes the internal control culture described in the report.

Antwort: B

Begründung:
The greatest assurance over management's assertions would be provided by evaluating the completeness of the report and management's responses to identified deficiencies. This involves ensuring that all relevant control processes and deficiencies have been identified, and that management has provided appropriate and comprehensive responses to each issue. This step ensures that the internal control assessment is thorough and that management is actively addressing any weaknesses. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2130 - Control.
The IIA's Practice Guide on Assessing the Adequacy of Internal Controls.

400. Frage
Which of the following statement is consistent with IIA guidance the use of mentoring for internal auditors?

A. The mentor relationship is usually not suitable for internal audit staff, as it does not leas to professional development.
B. The member and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.
C. The mentor should be the internal auditor's supervisor to ensure that the auditor performance is assessed in a relevant and meaningful context.
D. The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor's level of relevant experience should not be a key factor.

Antwort: C

401. Frage
An internal auditor wanted to determine whether company vehicles were being used for personal purposes She extracted a report that listed company vehicle numbers business units to which the vehicles are allocated travel dates, travel duration and mileage She then filtered the data for weekend dates Which of the following additional information would the auditor need?

A. Average fuel consumption data of vehicles
B. Location and route data of vehicles
C. Description of responsibilities of business units.
D. Names and work titles of employees

Antwort: B

Begründung:
To determine whether company vehicles are being used for personal purposes, the auditor needs location and route data of the vehicles in addition to the initial data extracted. This additional information would allow the auditor to track the specific routes and destinations of the vehicles, making it possible to identify patterns of use that do not align with business purposes, especially during weekends. The location and route data can help in pinpointing any non-business-related usage of the vehicles, providing evidence of personal use.
Reference:
IIA Practice Guide: "Auditing Operational Activities"
COSO Internal Control - Integrated Framework

402. Frage
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