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| Section | Weight | Objectives |
|---|---|---|
| Engagement Planning | 50% | - Consider fraud risks and applicable laws/regulations - Establish engagement criteria and resource requirements - Identify and assess risks relevant to the engagement - Develop engagement work program - Determine engagement objectives and scope |
| Information Gathering, Analysis and Evaluation | 40% | - Use technology and audit tools effectively - Gather and verify relevant information and evidence - Assess compliance with policies, standards, and requirements - Evaluate controls, risks, and process effectiveness - Apply analytical procedures and data analysis techniques |
| Engagement Supervision and Communication | 10% | - Coordinate with stakeholders and resolve issues - Monitor and follow up on engagement outcomes - Develop and communicate engagement observations and conclusions - Supervise engagement activities and review workpapers - Formulate recommendations and action plans |
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NEW QUESTION # 742
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?
Answer: A
Explanation:
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.
NEW QUESTION # 743
A chief audit executive (CAE) following up on action plans from previously completed audits identifies that management has determined that certain action plans are no longer necessary If the CAE disagrees with management's decision, which of the following is the most appropriate next step for the CAE to take?
Answer: A
Explanation:
If the Chief Audit Executive (CAE) disagrees with management's decision to deem certain action plans no longer necessary, the CAE must discuss the matter with the board. The board has the ultimate responsibility for oversight of the internal audit function and for ensuring that management addresses audit recommendations appropriately. Escalating the issue to the board ensures that the CAE fulfills their duty to report significant issues and disagreements to those charged with governance.
Reference:
The Institute of Internal Auditors (IIA) Standard 2600 - Communicating the Acceptance of Risks: "When the chief audit executive believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the chief audit executive must discuss the matter with senior management. If the decision regarding residual risk is not resolved, the chief audit executive must report the matter to the board for resolution."
NEW QUESTION # 744
During an audit of executive travel, an auditor noted that the president's travel expense reimbursements were approved by an executive secretary who reported to the president. The organization's reimbursement policy requires all travel expense reimbursements to be approved by the traveler's supervisor, but it does not address the president's reimbursements. Which of the following represents the auditor's best recommendation in this situation?
Answer: B
NEW QUESTION # 745
Which of the following is used to identify and prioritize critical business applications to determine those that must be restored and the order of restoration in the event that a disaster impairs information systems processing?
Answer: C
NEW QUESTION # 746
Which of the following is the key element to be addressed when establishing engagement objectives?
Answer: B
Explanation:
Option D is correct. Engagement objectives must be risk-based . During planning, internal auditors identify and assess risks that may affect the objectives of the activity under review and use that assessment to establish what the engagement should accomplish. Consequently, risks associated with the reviewed activities are a fundamental input when developing engagement objectives. Resources in Option A and staff knowledge and skills in Option C are important when determining how the engagement will be staffed and executed, but they do not form the primary basis for the objectives themselves. External auditor statements in Option B may provide useful background information in some engagements but are not universally required. The current CIA Part 2 syllabus specifically connects preliminary risk assessment with establishing engagement objectives and scope, making D the clearly applicable answer.
NEW QUESTION # 747
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