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| Section | Weight | Objectives |
|---|---|---|
| Communicating Engagement Results and Monitoring Progress | 20% | - Reporting on the adequacy of management's corrective actions - Monitoring and follow-up on the resolution of engagement findings - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Disseminating final results to appropriate stakeholders - Management response and action plan tracking - Developing recommendations vs. requesting management action plans vs. collaborative approaches |
| Planning the Engagement | 20% | - Detailed engagement work program development - Risk and control identification and assessment for the engagement - Engagement planning procedures including data analytics and sampling - Engagement objectives, scope, and resource allocation - Understanding business processes, IT systems, and relevant regulations - Coordination with stakeholders during engagement planning |
| Managing the Internal Audit Activity | 20% | - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control - Risk-based audit planning and alignment with organizational strategy - Knowledge management and information sharing across the internal audit activity - Managing financial, human, and IT resources within the internal audit function - Coordination with external auditors and other internal assurance providers |
| Performing the Engagement | 40% | - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Applying analytical approaches and process mapping techniques - Assessing compliance with laws, regulations, and organizational policies - Development of engagement findings: criteria, condition, cause, and effect - Root cause analysis and evaluation of evidence - Information gathering: interviews, observation, document review, and data analysis - Assessing the adequacy and effectiveness of risk management and controls - Evaluation of fraud risk and fraud-related indicators during engagements - Drawing conclusions and formulating recommendations - Assessing IT governance, security, and control frameworks |
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質問 # 565
An internal auditor concluded that delays in an ongoing construction project have cost the organization $10 million to date. Which documents should be included in the audit workpapers to provide sufficient evidence to support the conclusion?
正解：A
解説：
Comprehensive and Detailed Explanation:
Audit conclusions must be backed by sufficient, relevant, and reliable evidence (Standard 2330). In construction audits, the most reliable evidence of cost overruns and delays comes from payment records and milestone documentation (A), which clearly show the financial impact tied to project performance. While photos (B) may illustrate delays, they are not sufficient proof of cost impact. Sprint planning (C) is not relevant to construction projects and does not provide financial evidence. Internal rate of return (D) is a performance metric, not evidence of actual cost overruns. Therefore, the appropriate evidence for workpapers must be the payment and work milestone documents that support the $10 million loss conclusion.
質問 # 566
The head of customer service asked the chief audit executive (CAE) whether eternal auditors could assist her staff with conducting a risk self-assessment in the customer service department. The CAE promised to meet with customer service managers analyze relevant business processes, and come up with a proposal. Who is most likely to be the final approver of the engagement objectives and scope?
正解：D
解説：
The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is ultimately the CAE who has the final authority to approve the objectives and scope. This ensures that the internal audit activity remains independent and that the engagement aligns with the overall audit plan and organizational priorities.
The Institute of Internal Auditors (IIA) Standard 2010 - Planning
IIA Standard 2200 - Engagement Planning
質問 # 567
The internal audit activity of an investment company received a request to provide assurance on the risk management process. Preliminary discussion with senior management revealed that separate functions within the organization perform some form of risk management activities. Which of the following is the most effective tool for ensuring that risk management activities are coordinated among these functions?
正解：B
質問 # 568
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
正解：B
解説：
To obtain a responsive action plan from management, the auditor is most likely to achieve this when both parties agree on the "Effect" attribute of the audit finding. The "Effect" refers to the impact or potential impact of the identified issue on the organization's operations, objectives, or risk profile. When management and the auditor agree on the significance and consequences of the finding, there is a shared understanding of the urgency and importance of addressing the issue. This alignment increases the likelihood that management will develop and commit to an effective action plan to remediate the finding.
Reference:
IIA Practice Guide: "Formulating and Expressing Internal Audit Opinions" COSO Internal Control - Integrated Framework
質問 # 569
Why should internal auditors develop a strong relationship with the external auditors?
正解：C
質問 # 570
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