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| Section | Objectives |
|---|---|
| Topic 1: Engagement Execution | - Audit evidence collection and evaluation - Control testing and documentation - Sampling methods and data analysis |
| Topic 2: Engagement Planning | - Audit program design - Engagement objectives and scope definition - Risk assessment for audit engagements |
| Topic 3: Managing the Internal Audit Function | - Audit plan development and resource management - Internal audit role in governance, risk, and control - Quality assurance and improvement program (QAIP) |
| Topic 4: Communicating Results and Monitoring | - Issue tracking and follow-up procedures - Audit report preparation and communication |
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質問 # 564
What type of analysis is performed when an auditor tests for unusual variations in information by comparing the number of employees working at a factory site with the direct cost of production each month over a period of one year?
正解：A
質問 # 565
An internal auditor plans to conduct a walk-through to evaluate the control design of a process. Which of the following techniques is the auditor most likely to use?
正解：B
解説：
When an internal auditor conducts a walk-through to evaluate the control design of a process, the techniques most likely to be used are inquiry and observation. These techniques allow the auditor to understand how the process is designed and how controls are implemented and followed in practice.
Detailed Explanation:
IIA Standard 2320 - Analysis and Evaluation:
This standard requires internal auditors to analyze and evaluate the information gathered during the engagement to ensure that it is sufficient, relevant, and reliable. During a walk-through, inquiry and observation are key techniques for gathering this information.
Inquiry:
Inquiry involves asking questions of personnel involved in the process to understand the control design, its purpose, and how it is intended to work. This helps the auditor gain insight into the process and identify any potential gaps or weaknesses in control design.
Observation:
Observation allows the auditor to see the process in action. By watching how the process is carried out, the auditor can verify whether the controls are being applied as designed and whether they are effective in practice.
IIA Practice Advisory 2320-1:
The advisory supports the use of inquiry and observation as primary techniques for understanding and evaluating the design and operation of controls during a walk-through.
Why Not Other Options?
Option A (Observation and inspection): While useful, inspection is more about examining documents or physical evidence rather than understanding process design.
Option C (Inspection and reperformance): Reperformance involves independently executing a control, which is more relevant for testing control effectiveness rather than evaluating design.
Option D (Inquiry and reperformance): Reperformance is not typically used in a walk-through focused on control design evaluation.
Conclusion: Option B is correct because inquiry and observation are the most appropriate techniques for conducting a walk-through to evaluate the design of a control, as they provide direct insight into how the process and controls are intended to work, in line with IIA standards.
質問 # 566
Which of the following represents appropriate evidence of supervisory review of engagement workpapers?
1. A supervisor's initials on each workpaper.
2. An engagement workpaper review checklist.
3. A memorandum specifying the nature, extent, and results of the supervisory review of workpapers.
4. Performance appraisals that assess the quality of workpapers prepared by auditors.
正解：C
質問 # 567
Which of the following would be a red flag that indicates the possibility of inventory fraud?
1. The controller has assumed responsibility for approving all payments to certain vendors.
2. The controller has continuously delayed installation of a new accounts payable system, despite a corporate directive to implement it.
3. Sales commissions are not consistent with the organization's increased levels of sales.
4. Payments to certain vendors are supported by copies of receiving memos, rather than originals.
正解：B
質問 # 568
Which of the following is the primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan?
正解：A
質問 # 569
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