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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performing the Engagement | 40% | - Assessing the adequacy and effectiveness of risk management and controls - Development of engagement findings: criteria, condition, cause, and effect - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Applying analytical approaches and process mapping techniques - Drawing conclusions and formulating recommendations - Assessing IT governance, security, and control frameworks - Assessing compliance with laws, regulations, and organizational policies - Root cause analysis and evaluation of evidence - Evaluation of fraud risk and fraud-related indicators during engagements - Information gathering: interviews, observation, document review, and data analysis |
| Topic 2: Planning the Engagement | 20% | - Engagement planning procedures including data analytics and sampling - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning - Detailed engagement work program development - Engagement objectives, scope, and resource allocation - Risk and control identification and assessment for the engagement |
| Topic 3: Communicating Engagement Results and Monitoring Progress | 20% | - Management response and action plan tracking - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Disseminating final results to appropriate stakeholders - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Monitoring and follow-up on the resolution of engagement findings - Reporting on the adequacy of management's corrective actions |
| Topic 4: Managing the Internal Audit Activity | 20% | - Strategic role of internal audit within governance, risk management, and control - Knowledge management and information sharing across the internal audit activity - Managing financial, human, and IT resources within the internal audit function - Risk-based audit planning and alignment with organizational strategy - Internal audit operations: planning, organizing, directing, and monitoring - Coordination with external auditors and other internal assurance providers |
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NEW QUESTION # 539
In a review of an electronic data interchange application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider.
IV. Verify that the service provider's contracts include necessary clauses, such as the right to audit.
Answer: B
Explanation:
Section: Volume B
NEW QUESTION # 540
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive but performs no further follow-up. The auditor's actions would:
I. Be in violation of the IIA Code of Ethics for withholding meaningful information.
II. Be in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.
III. Not be in violation of either the IIA Code of Ethics or Standards.
Answer: D
NEW QUESTION # 541
During a fraud interview, it was discovered that unquestioned authority enabled a vice president to steal funds from the organization. Which of the following best describes this condition?
Answer: C
Explanation:
Section: Volume E
NEW QUESTION # 542
An organization's board would like to establish a formal risk management function and has asked the chief audit executive (CAE) to be involved in the process. According to IIA guidance, which of the following roles should the CAE not undertake?
Answer: B
Explanation:
According to IIA guidance, the chief audit executive (CAE) should maintain independence and objectivity in their role. While the CAE can manage and coordinate risk management processes, audit those processes, and be involved in risk oversight committees, they should not accept management's responsibility for risk management without the board's approval. This ensures that there is no conflict of interest and maintains the CAE's independence. Reference:
IIA Standards - 1110: Organizational Independence
IIA Practice Advisory - 2060-1: Reporting to Senior Management and the Board
NEW QUESTION # 543
Which of the following would best prevent phishing attacks on an organization?
Answer: A
Explanation:
Phishing exploits human weaknesses by tricking users into revealing sensitive information. While technical defenses (IDS, firewalls, hardening) help, the most effective prevention is regular security awareness training that educates employees on recognizing and avoiding phishing attempts. Therefore, the best preventive measure is Option C.
NEW QUESTION # 544
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