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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Supervision and Communication | 10% | - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers - Formulate recommendations and action plans - Coordinate with stakeholders and resolve issues - Monitor and follow up on engagement outcomes |
| Topic 2: Engagement Planning | 50% | - Consider fraud risks and applicable laws/regulations - Identify and assess risks relevant to the engagement - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Develop engagement work program |
| Topic 3: Information Gathering, Analysis and Evaluation | 40% | - Use technology and audit tools effectively - Assess compliance with policies, standards, and requirements - Gather and verify relevant information and evidence - Apply analytical procedures and data analysis techniques - Evaluate controls, risks, and process effectiveness |
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質問 # 154
Which of the following statements is true regarding engagement planning?
正解：A
解説：
For a consulting engagement, planning typically occurs after the engagement objectives and scope have already been determined. In consulting engagements, the objectives and scope are usually agreed upon with the client at the outset, and planning activities then focus on how to achieve these objectives within the defined scope.
IIA Standards: 2010 - Planning
IIA Practice Guide: Consulting Services
質問 # 155
An engagement work program o of greatest value to audit management when which of the following is true?
正解：A
解説：
An engagement work program is of greatest value to audit management when it helps ensure the achievement of the engagement objectives. The work program outlines the audit procedures and tests that need to be performed to gather sufficient and appropriate evidence to support the audit findings and conclusions. By aligning the work program with the engagement objectives, auditors can focus their efforts on the most critical areas, ensure that all necessary steps are taken, and ultimately achieve the intended outcomes of the audit.
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2240 - Engagement Work Program.
質問 # 156
According to IIA guidance, which of the following statements about analytical procedures is true?
正解：D
解説：
Analytical Procedures: These procedures involve evaluating financial information by studying plausible relationships among both financial and non-financial data. They help auditors form expectations about account balances or other financial data and then compare actual results to these expectations.
* Purpose: To identify any unusual or unexpected results that might indicate potential misstatements.
IIA Guidance on Analytical Procedures:
* Comparison Against Expectations: This is the core aspect of analytical procedures. Auditors develop expectations based on their knowledge of the business, industry trends, historical data, and other relevant factors.
* Engagement Phases: Analytical procedures can be applied in various phases of an audit, not just after the planning phase.
Other Statements:
* Begin After Planning: Analytical procedures are often used during planning to understand the business and during substantive testing and review phases.
* Explainable Results: While they can provide insights, the primary purpose is not just to explain results but to identify discrepancies.
* Computer-Assisted Techniques: Analytical procedures can be performed manually or with the help of software, but they are not solely defined as computer-assisted techniques.
質問 # 157
Which of the following factors would not be considered in determining appropriate follow-up procedures?
正解：D
質問 # 158
During an internal audit engagement, which of the following is true regarding the decision to use statistical sampling or nonstatistical sampling?
正解：C
解説：
* A. The decision affects the test procedures performed:Correct. The choice between statistical and nonstatistical sampling affects the design of the sample selection, execution of audit procedures, and the nature of conclusions drawn. Statistical sampling involves probabilistic techniques that influence sample size and evaluation, whereas nonstatistical sampling relies on auditor judgment.
* B. The auditor's response to errors detected will be influenced:While error response is critical, it is influenced more by the nature and materiality of the errors than by the sampling approach.
* C. The competence of the evidence obtained is greater with statistical sampling:This is incorrect because the competence of evidence depends on the procedure itself, not the sampling method used.
Both methods can yield competent evidence if applied correctly.
* D. Nonstatistical sampling may be more cost effective:While this can sometimes be true, it is context- dependent and not universally applicable, so it is not the best answer.
CIA Exam Syllabus Reference:
Domain II: Risk Management and Control - Sampling Techniques and Audit Evidence.
質問 # 159
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