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| Section | Objectives |
|---|---|
| Topic 1: Engagement Execution | - Sampling methods and data analysis - Audit evidence collection and evaluation - Control testing and documentation |
| Topic 2: Engagement Planning | - Engagement objectives and scope definition - Audit program design - Risk assessment for audit engagements |
| Topic 3: Managing the Internal Audit Function | - Internal audit role in governance, risk, and control - Audit plan development and resource management - 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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NEW QUESTION # 217
While preparing the annual audit plan, the newly assigned chief audit executive (CAE) learns that the organization has not yet implemented a risk framework. Which of the following would be the most appropriate action for the CAE to take regarding potential engagements?
Answer: A
Explanation:
Section: Volume D
NEW QUESTION # 218
A technology firm's internal audit function is slated to perform a series of engagements assessing the security of its software development processes. To successfully perform these engagements, which competency should the internal audit function possess?
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
Software development security requires internal auditors to understand change management processes (B)
- how updates, patches, and new code are introduced and controlled to prevent vulnerabilities. While IT general controls (A) are important, they are broader (e.g., access, backup, operations). Fluency in programming languages (D) and proficiency in design software (C) are too technical and unnecessary for audit. Instead, auditors need to understand how changes are authorized, tested, and implemented, ensuring that the development process follows security and governance standards. According to Standard 1210 - Proficiency, internal auditors must have or obtain sufficient knowledge to evaluate relevant risks, making change management competency most critical.
NEW QUESTION # 219
During an assurance engagement, an internal auditor noted that the time staff spent accessing customer information in large Excel spreadsheets could be reduced significantly through the use of macros. The auditor would like to train staff on how to use the macros. Which of the following is the most appropriate course of action for the internal auditor to take?
Answer: A
Explanation:
Section: Volume E
NEW QUESTION # 220
After completing an assurance engagement, the chief audit executive (CAE) concludes that management has accepted a level of risk that may be unacceptable to the organization. What is the most appropriate first step for the CAE to take?
Answer: D
Explanation:
The IIA Standards require the CAE to communicate risk acceptance that may be unacceptable to senior management and the board. The first step is to discuss the issue with senior management to understand their perspective and potentially resolve the concern. If senior management does not take appropriate action, the CAE must then inform the board to ensure they are aware of the risk and can take necessary action.
:
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.
NEW QUESTION # 221
The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?
1. Use an external service provider.
2. Conduct a self-assessment with independent validation.
3. Arrange for a review by qualified employees outside of the IAA.
4. Arrange for reciprocal peer review with another CAE.
Answer: C
Explanation:
According to IIA Standards, acceptable practices for testing conformance through a quality assurance review include conducting a self-assessment with independent validation (2) and arranging for reciprocal peer review with another CAE (4). These methods provide a cost-effective and practical approach to ensuring compliance with professional standards, especially for small internal audit activities. Using an external service provider (1) and arranging for a review by qualified employees outside of the IAA (3) are also valid, but self-assessment with independent validation and peer review are specifically highlighted for smaller IAAs. References: IIA Standard 1312 - External Assessments, IIA Practice Guide - Quality Assurance and Improvement Program
NEW QUESTION # 222
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