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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud |
| Topic 2: II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence |
| Topic 3: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care |
| Topic 4: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| Topic 5: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| Topic 6: V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Describe the concept of organizational governance - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of risk management - Describe the components of the internal control system - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system |
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質問 # 95
The CEO has delegated several responsibilities to the internal audit activity. Which of the following directives should concern the chief audit executive the most?
正解：C
解説：
The directive that should concern the chief audit executive (CAE) the most is that internal auditors shall perform risk management activities. While internal auditors can assess and provide assurance on risk management processes, taking on the role of performing risk management activities can impair their objectivity and independence. Risk management is a management responsibility, and if internal auditors are involved in these activities, it could lead to conflicts of interest and compromise their ability to provide independent assurance.
The IIA Standards: Standard 1112 - Chief Audit Executive Roles Beyond Internal Auditing: "If the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity." The IIA Practice Guide: "Independence and Objectivity": Discusses the importance of maintaining independence by avoiding operational responsibilities like risk management.
質問 # 96
Which of the following is the most appropriate reason for a chief audit executive to conduct an external assessment more frequently than five years?
正解：D
解説：
According to the IIA's guidance on external assessments (Standard 1312), a chief audit executive should consider conducting an external quality assessment more frequently than the mandated five years in situations such as significant changes in management or internal audit leadership. These changes can impact the expectations and requirements for the internal audit function, thus justifying the need for more frequent reviews to ensure alignment and adherence to standards.
IIA Standard 1312 - External Assessments
質問 # 97
Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation'?
正解：A
解説：
A chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation because fraud specialists are better equipped to act as an expert witness in court. Their expertise and credentials in fraud investigations provide authoritative insight and detailed knowledge that can support legal proceedings, making them valuable resources in cases where legal actions are pursued.References: The IIA's guidance on managing and investigating fraud.
質問 # 98
Which of the following statements is true regarding consulting engagements?
正解：A
解説：
According to IIA standards, the nature of consulting services to be performed by internal auditors must be defined in the internal audit charter. This helps ensure clarity and alignment between the internal audit activity's objectives and the organization's expectations, while also providing a framework that guides the consulting services provided by internal auditors.References: IIA Standard 1000 - Purpose, Authority, and Responsibility, which includes guidelines on the content of the internal audit charter, including the scope of consulting services.
質問 # 99
According to IIA guidance, which of the following corporate social responsibility {CSR) evaluation activities may be performed by the internal audit activity?
1. Consult on CSR program design and implementation
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms.
4. Identify and mitigate risks to help meet the CSR program objectives.
正解：C
解説：
According to IIA guidance, the internal audit activity may serve as an advisor on CSR governance and risk management, review third parties for compliance with CSR contractual terms, and identify and mitigate risks to help meet CSR program objectives. These roles enable the internal audit to contribute effectively to the organization's CSR initiatives by ensuring governance standards are met, contractual obligations are upheld, and risks are managed proactively.References: Institute of Internal Auditors (IIA) - Practice Advisories on Corporate Social Responsibility
質問 # 100
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