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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Describe the concept of organizational governance - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - 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 |
| Topic 2: II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Demonstrate individual objectivity |
| Topic 3: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care |
| Topic 4: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter |
| 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: VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection |
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NEW QUESTION # 510
下列何者最能描述諮詢業務而不是鑑證業務？
Answer: A
NEW QUESTION # 511
如果在審計工作中懷疑有詐欺行為，內部稽核部門會先採取下列哪一項措施？
Answer: B
Explanation:
If fraud is suspected during an audit engagement, the internal audit activity should first expand audit testing to gather sufficient and appropriate evidence to confirm or dispel the suspicion. This may involve applying additional or alternative audit procedures, such as data analysis, interviews, observations, or confirmations. The internal audit activity should also document the results of the expanded audit testing and communicate them to the appropriate parties in accordance with the organization's policies and procedures.
Organizations should have robust internal control procedures to limit the risk of fraud, and internal audit's role is to assess these controls. The organization should have a suitable fraud prevention and response plan in place allowing effective limitation and swift response to the identification of fraud and management of the situation. The chief audit executive should consider how the risk of fraud is managed across the organization and assess the fraud risk exposure periodically. The risk of fraud should be included in the audit plan and each audit assignment to evaluate the adequacy of anti-fraud controls. Internal auditors should not investigate fraud unless they have the specific experience and expertise required to do so.
References:
- CIA Exam Practice Questions - Certified Internal Auditor 2019
- Fraud and Internal Audit | Grant Thornton
- FRAUD AND INTERNAL AUDIT IIA POSITION PAPER
- Standard 2400 - Communicating Results - The Institute of Internal Auditors or The IIA
NEW QUESTION # 512
內部稽核師認為，與管理結構內的權力和責任授權相關的控制環境有缺陷。就此事而言，內部稽核師應先考慮採取下列哪一項行動？
Answer: D
Explanation:
When an internal auditor identifies a weakness in the control environment relating to the delegation of authority and responsibility, the first action should be to evaluate the potential impact on related controls. This evaluation helps the auditor understand how the identified weakness might affect other control processes within the organization. By assessing the impact, the auditor can gather the necessary information to determine the significance of the weakness and develop a more informed recommendation for addressing the issue.
References:
* The IIA Standards: Standard 2210 - Engagement Objectives: "Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives."
* COSO Framework: Emphasizes the need for evaluating the impact of weaknesses in the control environment on related controls.
NEW QUESTION # 513
下列哪一種情況會最嚴重地限制內部稽核可以提供鑑證服務的領域？
Answer: D
Explanation:
The scenario that would most significantly restrict the areas where internal audit could perform assurance services is if the internal audit activity reports administratively to the chief financial officer (CFO). Reporting to the CFO could impair the perceived independence of the internal audit activity because the CFO is typically responsible for the financial and operational aspects of the organization that internal audit frequently assesses.
This relationship could create a conflict of interest and limit the scope of audits that can be performed impartially.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing
NEW QUESTION # 514
關於品質保證和改進計畫結果的揭露，下列哪一項敘述是正確的？
Answer: B
Explanation:
According to IIA standards, if nonconformance with the Standards affects the internal audit activity's ability to fulfill its professional responsibilities or meet stakeholder expectations, the internal audit activity should disclose the nonconformance and its impact. This is essential for maintaining transparency and accountability, ensuring that all stakeholders are informed of the internal audit's effectiveness and areas needing improvement.
IIA Standard 1322 - Disclosure of Nonconformance, which outlines requirements for disclosing the results of quality assurance and improvements, particularly concerning nonconformance.
NEW QUESTION # 515
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