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| Section | Objectives |
|---|---|
| Engagement Planning | - Engagement objectives and scope definition - Audit program design - Risk assessment for audit engagements |
| Engagement Execution | - Control testing and documentation - Sampling methods and data analysis - Audit evidence collection and evaluation |
| Managing the Internal Audit Function | - Audit plan development and resource management - Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control |
| Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
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NEW QUESTION # 393
An internal auditor suspects that a program contains unauthorized code or errors. Which of the following would assist the internal auditor in this regard?
Answer: A
Explanation:
Application software tracing and mapping tracks the program logic line by line to detect unauthorized code, errors, or inconsistencies. Utility software (A) supports system operations, generalized audit software (B) is used for testing data, and audit expert systems (D) assist with decision-making. For identifying unauthorized code, the best tool is Option C.
NEW QUESTION # 394
In preparation for the annual audit planning process, the internal audit team undertakes an organization-wide assessment of principal risks. The audit team seeks to obtain diverse viewpoints on the assessment. However, the organization ' s culture is such that employees tend to be hesitant to communicate openly.
Given this situation, which of the following approaches would be best for the audit team to obtain the information it seeks?
Answer: A
Explanation:
Option B is correct. Surveys are an established method for gathering risk-assessment information from a broad population and are particularly useful when the audit team needs diverse viewpoints. In an organizational culture where employees hesitate to communicate openly, a properly designed confidential or anonymous survey can reduce the interpersonal pressure associated with interviews or group workshops and encourage broader participation. IIA material recognizes surveys as a technique for gathering risk-assessment data, alongside discussions with management and reviews of organizational information. Option A compares internal units or practices and does not directly solicit employee views. Option C may discourage candid responses where employees are uncomfortable speaking openly. Option D creates even greater group visibility and may reinforce reluctance to express sensitive opinions. Therefore, a survey provides the most appropriate mechanism for gathering broad perspectives under the circumstances described.
NEW QUESTION # 395
In the following risk control map risks have been categorized based on the level of significance and the associated level of control. Which of the following statements is true regarding Risk C?
Answer: D
Explanation:
In the risk control map, Risk C is positioned in the upper left quadrant, indicating it is critical (high risk significance) but with a low level of control. This suggests that the current controls are insufficient to mitigate the high level of risk associated with Risk C. For critical risks, a higher level of control is necessary to ensure that the risk is properly managed and mitigated. References:
* "Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
* "Risk Management Framework" (COSO)
NEW QUESTION # 396
Which of the following is most appropriate for internal auditors to do during the internal audit recommendations monitoring process?
Answer: C
Explanation:
During the internal audit recommendations monitoring process, it is most appropriate for internal auditors to determine the frequency and approach to monitoring. This responsibility aligns with the need to ensure that corrective actions are effectively implemented and that the risks identified in the audit are appropriately mitigated over time.
IIA References:
* IIA Standard 2500: Monitoring Progress mandates that the CAE must establish and maintain a system to monitor the disposition of results communicated to management. The frequency and approach should be based on the significance of the observations, the risks involved, and the status of corrective actions.
NEW QUESTION # 397
During a review of performance measures in an organization's purchasing function, the preliminary survey indicates that most of the measures have been in use for some time. The internal auditor should:
Answer: C
Explanation:
Section: Volume B
NEW QUESTION # 398
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