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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: Engagement Execution | - Sampling methods and data analysis - Control testing and documentation - Audit evidence collection and evaluation |
| Topic 3: Managing the Internal Audit Function | - Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control - Audit plan development and resource management |
| Topic 4: Engagement Planning | - Risk assessment for audit engagements - Audit program design - Engagement objectives and scope definition |
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104. Frage
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?
Antwort: A
Begründung:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance on the reporting requirements of the quality assurance and improvement program. According to Standard 1320, "The chief audit executive must communicate the results of the quality assurance and improvement program to senior management and the board." This communication must include the results of both internal and external assessments and ongoing monitoring. Specifically, the results of ongoing monitoring of the internal audit activity's performance should be reported to senior management and the board at least annually. This ensures that the internal audit activity maintains its proficiency, enhances its effectiveness, and complies with the Standards.
Reference: IIA Standard 1320
105. Frage
As part of an audit engagement, an internal auditor verifies whether raw material is regularly delivered to the organization's warehouse in a timely manner. What type of objective does this exemplify?
Antwort: C
Begründung:
Objectives fall into three categories per COSO:
* Operations objectives: relate to efficiency, effectiveness, and safeguarding of resources.
* Compliance objectives: adherence to laws and regulations.
* Financial reporting objectives: reliability of reporting.
Verifying timely delivery of raw materials relates to operational efficiency, so the correct answer is Operations (A).
106. Frage
What is the primary purpose of issuing a preliminary communication to management of the area under review?
Antwort: D
Begründung:
The primary purpose of issuing a preliminary communication to management of the area under review is to help them develop more responsive and timely action plans. Preliminary communications, such as interim reports or discussions, inform management about the audit's progress, preliminary findings, and potential issues. This early communication allows management to begin addressing identified issues before the final report, leading to more timely and effective corrective actions. It also fosters collaboration and ensures management is engaged in the remediation process from the outset.
Reference: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2410.A1 - Communication Criteria.
107. Frage
According to IIA guidance, which of re following actions should the internal auditor take immediately after having considered fraud scenarios and identified and prioritized fraud risks?
Antwort: A
Begründung:
After considering fraud scenarios and identifying and prioritizing fraud risks, the next immediate action for the internal auditor is to determine which controls are in place to mitigate those risks. This step involves assessing the effectiveness of existing controls and identifying any gaps where controls may be insufficient or absent. Understanding the control environment is crucial for developing a comprehensive fraud risk assessment and ensuring that appropriate measures are in place to prevent and detect fraud.References:
* Institute of Internal Auditors (IIA), Practice Guide - Internal Auditing and Fraud.
108. Frage
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?
Antwort: B
Begründung:
Option A is correct. A conclusion that project delays have generated $10 million in costs requires documentary evidence linking project progress or delays to actual financial consequences. Payment records provide evidence of amounts incurred or disbursed, while work milestones establish planned and actual project progress and timing. Together, they provide a defensible basis for calculating delay-related costs.
Photographs in Option B may demonstrate physical progress but generally cannot substantiate a $10 million financial calculation. Initial sprint planning in Option C may document scheduling assumptions but does not prove actual delay costs. Internal rate of return in Option D is an investment-performance measure and is not direct evidence of costs caused by construction delays. The Global Internal Audit Standards require workpapers to contain relevant, reliable, and sufficient information supporting engagement findings, conclusions, and communications.
109. Frage
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