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| Section | Weight | Objectives |
|---|---|---|
| V. Governance, Risk Management, and Control (35%) | 35% | - Recognize and interpret ethics and compliance-related issues - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of risk management - Describe the concept of organizational governance - Describe the components of the internal control system - Describe corporate social responsibility - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development |
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NEW QUESTION # 128
In which of the following ways can a whistleblower hotline serve as a prevent
Answer: B
Explanation:
A whistleblower hotline serves as a preventive control by deterring potential perpetrators of fraud. Knowing that their actions can be reported easily and anonymously through the hotline creates a psychological barrier against committing fraud (Option C). This preventive aspect is supported by the IIA's guidance on fraud risk management, which highlights the role of whistleblower mechanisms in creating an environment where unethical behavior is less likely to occur due to the increased risk of detection and reporting.References:
* IIA Practice Guide: Internal Auditing and Fraud
* ACFE's Fraud Prevention Resources
NEW QUESTION # 129
According to the International Professional Practices Framework,which of the following is the appropriate division of responsibilities for the coordination of internal and external audit efforts?
I.Oversight of Work Coordination of Activities Chief audit executive Senior management
II.Board Chief audit executive
III.Chief financial officer Chief audit executive
IV.Board Chief financial officer
Answer: B
NEW QUESTION # 130
At the beginning of fieldwork in an audit of investments, an internal auditor noted that the interest rate had declined significantly since the engagement work program was created.
The auditor should:
Answer: D
NEW QUESTION # 131
An internal auditor is assessing how the organization processes financial transactions and whether written policies and procedures are followed. The auditor requested to meet with certain employees to understand their related roles and responsibilities. However the employees refuse to meet with the auditor claiming they are too busy. Which of the following responses would best demonstrate the auditor's conflict-resolution skills?
Answer: C
Explanation:
Demonstrating conflict-resolution skills involves addressing the issue through appropriate channels and seeking a resolution that satisfies all parties involved. By meeting with senior management, the auditor acknowledges the employees' refusal to meet and elevates the concern to a higher level. This approach allows senior management to understand the situation and take appropriate actions to facilitate the audit process while considering the employees' workload and potential constraints. It demonstrates the auditor's ability to handle conflicts professionally and seek collaborative solutions.
The IIA Standards: Standard 2400 - Communicating Results: "Internal auditors must communicate the results of engagements." IIA Practice Guide: "Interpersonal Skills for Internal Auditors": Discusses the importance of effective communication and conflict-resolution skills in internal auditing.
NEW QUESTION # 132
An audit client who was unsatisfied with the audit report rating called the chief audit executive (CAE) and complained that the internal auditor who performed the audit was biased because his spouse, who worked in the area under review, was on a list of employees to be terminated. Which of the following measures would be most appropriate to prevent this situation from arising?
Answer: C
Explanation:
To prevent situations where an internal auditor's impartiality could be questioned, it is essential to have a process in place that requires auditors to disclose any potential conflicts of interest. This helps to identify and address any relationships or circumstances that might compromise, or appear to compromise, the auditor's objectivity and independence. Ensuring that such disclosures are made before assignments are accepted can prevent conflicts of interest from affecting the audit process.
References:
* IIA Code of Ethics: Objectivity Principle
* IIA Standard 1120: Individual Objectivity
NEW QUESTION # 133
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