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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Information Gathering, Analysis and Evaluation | 40% | - Evaluate controls, risks, and process effectiveness - Gather and verify relevant information and evidence - Assess compliance with policies, standards, and requirements - Use technology and audit tools effectively - Apply analytical procedures and data analysis techniques |
| Topic 2: Engagement Planning | 50% | - Develop engagement work program - Determine engagement objectives and scope - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Consider fraud risks and applicable laws/regulations |
| Topic 3: Engagement Supervision and Communication | 10% | - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans - Supervise engagement activities and review workpapers |
>> IIA IIA-CIA-Part2 Preparation <<
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NEW QUESTION # 138
If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?
Answer: C
Explanation:
In the context of internal auditing, activities that pose immediate and significant risks to health, safety, the environment, or that conceal inappropriate activities within an organization are of high importance and typically require formal communication to the chief audit executive (CAE). These activities could have severe legal, financial, and reputational consequences for the organization. While acts that favor one party to the detriment of another are concerning and may indicate ethical or procedural issues, they are generally considered less critical compared to the other options, as they do not necessarily imply immediate and severe risks to individuals or the organization as a whole.
:
The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2060: Reporting to Senior Management and the Board.
IIA Practice Guide on Communicating Unacceptable Risk.
NEW QUESTION # 139
A payroll clerk enters payroll transactions into the general ledger. The staff accountant reconciles the payroll ledgers. The payroll manager issues the manual payroll checks. The checks are maintained in a locked cabinet.
The chief financial officer secures the keys to the cabinet. The payroll clerk distributes the manual checks.
The payroll manager reconciles the bank statements monthly. Which of the following audit steps best addresses the risk of fraud in the payroll process?
Answer: B
NEW QUESTION # 140
An internal auditor collected several employee testimonials Which of the following is the best action for the internal auditor to take before drawing a conclusion?
Answer: A
Explanation:
Internal auditors must corroborate employee testimonials with tangible evidence to ensure the reliability and validity of the findings. Relying solely on testimonials without supporting evidence can lead to inaccurate conclusions. Standard 2310 - Identifying Information of the International Standards for the Professional Practice of Internal Auditing emphasizes that sufficient, reliable, relevant, and useful information should be obtained to achieve the engagement's objectives.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2310 - Identifying Information.
NEW QUESTION # 141
Internal control questionnaires are used to achieve which of the following objectives?
Answer: A
Explanation:
Internal control questionnaires are used to determine whether specific control procedures are in place within an organization. They help auditors identify the existence and implementation of controls designed to mitigate risks. These questionnaires can provide a preliminary understanding of the control environment and identify areas that may require further detailed testing.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Using Internal Control Questionnaires to Assess Risk
* IIA Standard 2130 - Control
NEW QUESTION # 142
Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?
Answer: B
NEW QUESTION # 143
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