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| Section | Objectives |
|---|---|
| Topic 1: Communicating Results and Monitoring | - Issue tracking and follow-up procedures - Audit report preparation and communication |
| Topic 2: Managing the Internal Audit Function | - Quality assurance and improvement program (QAIP) - Audit plan development and resource management - Internal audit role in governance, risk, and control |
| Topic 3: Engagement Planning | - Audit program design - Risk assessment for audit engagements - Engagement objectives and scope definition |
| Topic 4: Engagement Execution | - Sampling methods and data analysis - Audit evidence collection and evaluation - Control testing and documentation |
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NEW QUESTION # 502
An internal auditor accessed accounts payable records and extracted data related to fuel purchased tor the organization's vehicles As a first step, she sorted the data by vehicle and used spreadsheet functions to identify all instances of refueling on the same or sequential dates She then performed other tests Based on the auditor's actions which of the following is most likely the objective of this engagement1?
Answer: D
Explanation:
The internal auditor's objective in sorting the data by vehicle and identifying instances of refueling on the same or sequential dates is most likely to determine whether fuel purchases were legitimate and for work- related purposes. By analyzing patterns of refueling, the auditor can identify any anomalies or unusual activity that may suggest misuse or personal use of the organization's vehicles. This helps ensure that organizational resources are being used appropriately and that there are no instances of fraud or abuse.
The Institute of Internal Auditors (IIA) Standard 1220 - Due Professional Care: "Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor." IIA Practice Guide on "Data Analytics and Continuous Auditing"
NEW QUESTION # 503
Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?
Answer: C
Explanation:
The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and ensuring that processes are followed correctly. They have a comprehensive understanding of the process and can provide valuable insights into its effectiveness and adherence to design. The reliability of evidence increases with the proximity of the individual to the process in question and their role in ensuring compliance and performance.
IIA's Global Technology Audit Guide (GTAG) - Testimonial Evidence.
NEW QUESTION # 504
Which of the following audit steps would an internal auditor most likely be questioned on?
Answer: D
Explanation:
According to the CIA Exam syllabus, internal auditors must design and perform procedures that provide sufficient, reliable, relevant, and useful information (Standard 2310). Simply visually confirming equipment on-site does not confirm ownership; it only establishes physical existence. Ownership requires review of purchase invoices, titles, or registration documents.
The other procedures listed (vouching checks, reconciling invoices with shipping documents, and recalculating allowances) are appropriate and provide reliable audit evidence. Option A would therefore be questioned, as it does not sufficiently address the stated audit objective of ownership verification.
NEW QUESTION # 505
An internal auditor found that the cost of some material installed on capital projects had been transferred to the inventory account because the capital budget had been exceeded. Which of the following would be an appropriate technique for the auditor to use to determine the extent of the problem?
Answer: B
NEW QUESTION # 506
According to the International Professional Practices Framework, which of the following would not be considered when performing an initial risk assessment in engagement planning?
Answer: A
Explanation:
Section: Volume D
NEW QUESTION # 507
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