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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Managing the Internal Audit Activity | 20% | - Managing financial, human, and IT resources within the internal audit function - Strategic role of internal audit within governance, risk management, and control - Coordination with external auditors and other internal assurance providers - Internal audit operations: planning, organizing, directing, and monitoring - Risk-based audit planning and alignment with organizational strategy - Knowledge management and information sharing across the internal audit activity |
| Topic 2: Planning the Engagement | 20% | - Coordination with stakeholders during engagement planning - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Risk and control identification and assessment for the engagement - Understanding business processes, IT systems, and relevant regulations - Detailed engagement work program development |
| Topic 3: Performing the Engagement | 40% | - Evaluation of fraud risk and fraud-related indicators during engagements - Applying analytical approaches and process mapping techniques - Assessing the adequacy and effectiveness of risk management and controls - Drawing conclusions and formulating recommendations - Development of engagement findings: criteria, condition, cause, and effect - Information gathering: interviews, observation, document review, and data analysis - Assessing IT governance, security, and control frameworks - Assessing compliance with laws, regulations, and organizational policies - Root cause analysis and evaluation of evidence - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) |
| Topic 4: Communicating Engagement Results and Monitoring Progress | 20% | - Reporting on the adequacy of management's corrective actions - Disseminating final results to appropriate stakeholders - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Management response and action plan tracking - Monitoring and follow-up on the resolution of engagement findings - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
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NEW QUESTION # 566
Which of the following is not likely to be included as an audit step when assessing vendor performance policies?
Answer: D
Explanation:
Section: Volume C
NEW QUESTION # 567
An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data
- Human resources data with employees' names addresses employment conditions and identification codes
- Payroll data
- Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?
Answer: C
Explanation:
The data extracted by the internal auditor includes human resources data with employment conditions, payroll data, and entrance logs. With this information, the auditor can identify employees who are getting paid even though their employment has expired. By comparing the employment conditions and expiration dates in the HR data with the payroll data, the auditor can detect discrepancies where individuals continue to receive payments beyond their employment period. Entrance logs can help corroborate these findings by showing the lack of physical presence of these employees, further supporting the identification of ghost employees who no longer work for the organization but still appear on the payroll.
Reference:
IIA Practice Guide: "Auditing Employee Benefits"
COSO Internal Control - Integrated Framework
NEW QUESTION # 568
Which of the following is most likely to be judged as a significant residual risk that would exceed the organization's acceptable risk level?
Answer: A
Explanation:
A significant residual risk that would exceed the organization's acceptable risk level is likely to be one that has severe consequences, such as causing injuries or environmental pollution. These types of risks can have substantial legal, financial, and reputational impacts on an organization and are typically beyond acceptable levels of risk tolerance. Reference:
COSO's Enterprise Risk Management - Integrating with Strategy and Performance.
The IIA's Practice Guide on Risk Management.
NEW QUESTION # 569
The internal auditor is asked to conduct an investigation involving a suspected fraud. According to the Standards, which of the following statements regarding the investigation process is false?
Answer: D
Explanation:
Section: Volume D
NEW QUESTION # 570
The board has asked the internal audit activity (IAA) to be involved in the organization's enterprise risk management process. Which of the following activities is appropriate for IAA to perform without safeguards?
Answer: A
Explanation:
According to IIA guidance, the internal audit activity (IAA) can evaluate risk management processes without the need for safeguards. This activity aligns with the internal auditors' role in providing assurance on the effectiveness of the risk management process. Coaching management (Option A) and developing risk management strategies (Option B) involve direct participation in management functions, which could impair objectivity and require safeguards. Facilitating the identification and evaluation of risks (Option C) might also involve a degree of management participation that could compromise independence without proper safeguards.
References: IIA Standard 2120 - Risk Management, IIA Practice Guide - Assessing the Adequacy of Risk Management Processes
NEW QUESTION # 571
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