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| Section | Weight | Objectives |
|---|---|---|
| II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| III. Proficiency and Due Professional Care (18%) | 18% | - Demonstrate proficiency and due professional care - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of the internal control system - Examine the effectiveness of risk management - Describe the concept of organizational governance - Describe the components of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment - Recognize and interpret ethics and compliance-related issues |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
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質問 # 733
Which of the following is not considered one of the most common red flags for perpetrators of fraud?
正解：D
解説：
Section: Volume D
質問 # 734
While conducting an engagement in the procurement department, the internal auditor noticed that the department head's travel reports showed minor travel expenses, and there were no charges for hotels, meals, or transportation. However, the auditor knew that the department head frequently traveled worldwide to meet with suppliers and visit their production sites. Which of the following would be the most appropriate next step for the auditor?
正解：B
解説：
Given the unusual observation in the travel expenses reports, the most appropriate next step for the internal auditor is to investigate whether there are any special arrangements regarding senior management travel. This investigation could reveal explanations for the absence of typical travel-related expenses, such as pre-paid packages, special corporate arrangements, or even potentially unreported expenses, which could be critical for compliance and ethical standards.
Internal Auditing Standards on performing audit work and investigating anomalies.
質問 # 735
An internal auditor is assigned to perform an audit of personal data protection practices in the organization.
The auditor learned about personal data protection laws in a course 15 years ago and is the only person in the internal audit function with this knowledge.
How should the auditor proceed?
正解：D
解説：
The auditor's knowledge of data-protection law is significantly outdated, so current authoritative professional guidance should be obtained before relying on that knowledge in an engagement. Reviewing relevant IIA publications can help the auditor refresh professional knowledge, understand current privacy risks, and identify appropriate audit considerations. Simply beginning the audit based on training completed 15 years earlier would not demonstrate adequate proficiency. The audit client may possess valuable technical knowledge, but internal audit should not rely solely on the area under review as its source of professional audit guidance. More senior internal auditors are also not useful if, as the scenario states, no one else possesses relevant knowledge. Continuing professional development requires auditors to maintain and enhance competencies as requirements evolve. Therefore, seeking current relevant guidance from IIA publications is the best available option.
質問 # 736
An internal auditor extended the scope of testing for a disbursements engagement following a fraud risk assessment Despite the investment of additional audit resources no significant issues were found Unfortunately a major payment fraud was discovered several months later According to IIA guidance which of the following statements is true regarding the internal auditor's application of due professional care?
正解：A
質問 # 737
A member of the IT department transfers to the internal audit department. A few months after transferring, the new auditor volunteers to assist in an assurance engagement for the IT department. According to the Standards, how should the chief audit executive respond?
正解：A
質問 # 738
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