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| Section | Weight | Objectives |
|---|---|---|
| Engagement Supervision and Communication | 10% | - Monitor and follow up on engagement outcomes - Coordinate with stakeholders and resolve issues - Supervise engagement activities and review workpapers - Develop and communicate engagement observations and conclusions - Formulate recommendations and action plans |
| Information Gathering, Analysis and Evaluation | 40% | - Gather and verify relevant information and evidence - Apply analytical procedures and data analysis techniques - Assess compliance with policies, standards, and requirements - Use technology and audit tools effectively - Evaluate controls, risks, and process effectiveness |
| Engagement Planning | 50% | - Determine engagement objectives and scope - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Develop engagement work program - Consider fraud risks and applicable laws/regulations |
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質問 # 15
Which of the following is an inherent risk of issuing an opinion on the overall effectiveness of internal control?
正解：B
解説：
Issuing an opinion on the overall effectiveness of internal control inherently carries the risk of increased audit risk and associated legal implications. This is because the opinion represents a high level of assurance, and any errors or omissions in the underlying audit work can lead to significant consequences, including potential legal liability. Therefore, auditors must be thorough and ensure that their conclusions are well-supported by the evidence obtained during the audit process.
:
The Institute of Internal Auditors (IIA) Practice Guide: Forming an Opinion on the Overall Adequacy and Effectiveness of Internal Controls IIA Standard 2400 - Communicating Results
質問 # 16
Which of the following would most likely prompt special notification from the chief audit executive to same management?
正解：B
解説：
A material impact on the accuracy of the prior year ' s financial statements due to the inaccurate operation of controls is a significant issue that would likely prompt special notification from the chief audit executive (CAE) to senior management. This is because such an issue can have substantial implications for the organization ' s financial reporting, stakeholder trust, and compliance with regulatory requirements.
Immediate notification ensures that senior management can take timely corrective action to address and remediate the issue.
References:
The Institute of Internal Auditors (IIA) Standards
Internal Audit Guidelines on Material Misstatements and Communication
質問 # 17
According to IIA guidance, which of the following reflects a valid principle for the internal audit activity to rely on the work of internal or external assurance providers?
正解：B
解説：
According to IIA guidance, elements of evaluation reflect a valid principle for the internal audit activity to rely on the work of internal or external assurance providers. This principle involves assessing the competence, objectivity, and performance of the assurance providers to ensure their work can be relied upon. Proper evaluation helps internal auditors determine the extent to which they can use the work of others in forming their conclusions.
:
IIA Standards: 2050 - Coordination and Reliance
IIA Practice Guide: Reliance by Internal Audit on Other Assurance Providers
質問 # 18
A company has recently incurred significant cost overruns on one of its construction projects. Management suspects that these overruns were caused by the contractor improperly accounting for costs related to contract change orders. Which of the following procedures would be appropriate for testing this suspicion?
I. Verify that the contractor has not charged change orders with costs that have already been billed to the original contract.
II. Determine if the contractor has billed for original contract work that was canceled as a result of change orders.
III.
Verify that the change orders were properly approved by management.
正解：C
質問 # 19
During the quarterly review of the internal audit activity's performance, the chief audit executive (CAE) notes that actual engagement hours consistently exceed the budget. Which of the following strategies would most likely help the CAE address this problem?
----
The budget should consider time spent on similar engagements.
The budget should consider the proficiency of the assigned auditors.
The budget estimate should provide for unexpected delays.
The budget should be specific as to time for each work assignment.
正解：A
解説：
Topic 5, Volume E
質問 # 20
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