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| Section | Weight | Objectives |
|---|---|---|
| Engagement Planning | 50% | - Identify and assess risks relevant to the engagement - Determine engagement objectives and scope - Develop engagement work program - Establish engagement criteria and resource requirements - Consider fraud risks and applicable laws/regulations |
| Engagement Supervision and Communication | 10% | - Develop and communicate engagement observations and conclusions - Monitor and follow up on engagement outcomes - Supervise engagement activities and review workpapers - Formulate recommendations and action plans - Coordinate with stakeholders and resolve issues |
| Information Gathering, Analysis and Evaluation | 40% | - Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques - Gather and verify relevant information and evidence - Evaluate controls, risks, and process effectiveness - Assess compliance with policies, standards, and requirements |
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질문 # 82
An internal auditor is conducting a preliminary survey of the investments area, and sends an internal control questionnaire to the management of the function. (An extract of the survey is provided below).
1. Are there any restrictions for any company's investments?
2. Are there any written policies and procedures that document the flow of investment processing?
3. Are investment purchases recorded in the general ledger on the date traded?
4. Is the documentation easily accessible to an persons who need in to perform their job?
Which of the following is a drawback of testing methods like this?
정답：C
설명：
One of the primary drawbacks of using internal control questionnaires is the risk that management may not provide honest or accurate answers. This can occur due to a variety of reasons, including a lack of knowledge, intentional deception, or a misunderstanding of the questions. As a result, the responses may not accurately reflect the true state of the controls, leading to incomplete or misleading audit conclusions.
The Institute of Internal Auditors (IIA) Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000 IIA Standard 2310 - Identifying Information
질문 # 83
According to the International Professional Practices Framework, the internal audit activity's decision to defer follow-up of recommendations and management's corrective actions until the next scheduled engagement for the area is justified when:
정답：B
질문 # 84
The audit engagement objective is to identify vendors who might be involved in money laundering processes or tax evasion schemes. How would the internal auditor use data analytics to fulfill this objective?
정답：D
설명：
Comprehensive and Detailed Explanation:
One red flag for money laundering and tax evasion is when payments are routed to locations that differ from vendor headquarters or registration. Running reports on payments made to countries outside vendor locations (A) can highlight potentially suspicious transactions.
* Credit overrides (B) relate to credit risk, not money laundering.
* Delayed revenue recognition (C) relates to earnings manipulation.
* Three-way matches (D) test procurement accuracy but not fraud schemes of this type.
Therefore, the most relevant analytic technique is Option A, which directly targets anomalies that suggest offshore routing, shell companies, or tax avoidance schemes.
질문 # 85
The chief audit executive of a medium-sized financial institution is evaluating the staffing model of the internal audit activity (IAA). According to IIA guidance, which of the following are the most appropriate strategies to maximize the value of the current IAA resources?
* The annual audit plan should include audits that are consistent with the skills of the IAA.
* Audits of high-risk areas of the organization should be conducted by internal audit staff.
* External resources may be hired to provide subject-matter expertise but should be supervised.
* Auditors should develop their skills by being assigned to complex audits for learning opportunities.
정답：B
설명：
According to IIA guidance, to maximize the value of the current internal audit activity (IAA) resources, it is appropriate to hire external resources to provide subject-matter expertise while ensuring they are supervised (3). Additionally, assigning auditors to complex audits for learning opportunities helps in skill development and enhances the overall capability of the IAA (4). These strategies ensure that the IAA can address complex and high-risk areas effectively while also fostering professional growth among internal auditors. Reference: IIA Practice Guide - Staffing the Internal Audit Activity, IIA Standard 2030 - Resource Management
질문 # 86
Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?
정답：B
설명：
The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and ensuring that processes are followed correctly. They have a comprehensive understanding of the process and can provide valuable insights into its effectiveness and adherence to design. The reliability of evidence increases with the proximity of the individual to the process in question and their role in ensuring compliance and performance.
Reference: IIA's Global Technology Audit Guide (GTAG) - Testimonial Evidence.
질문 # 87
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