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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Planning the Engagement | 20% | - Coordination with stakeholders during engagement planning - Engagement objectives, scope, and resource allocation - Engagement planning procedures including data analytics and sampling - Detailed engagement work program development - Understanding business processes, IT systems, and relevant regulations - Risk and control identification and assessment for the engagement |
| Topic 2: Managing the Internal Audit Activity | 20% | - Knowledge management and information sharing across the internal audit activity - Risk-based audit planning and alignment with organizational strategy - Coordination with external auditors and other internal assurance providers - Managing financial, human, and IT resources within the internal audit function - Internal audit operations: planning, organizing, directing, and monitoring - Strategic role of internal audit within governance, risk management, and control |
| Topic 3: Communicating Engagement Results and Monitoring Progress | 20% | - Communication of engagement results: objectives, scope, conclusions, recommendations, action plans - Reporting on the adequacy of management's corrective actions - Attributes of effective engagement communication: accurate, objective, clear, concise, constructive, complete, timely - Developing recommendations vs. requesting management action plans vs. collaborative approaches - Monitoring and follow-up on the resolution of engagement findings - Management response and action plan tracking - Disseminating final results to appropriate stakeholders |
| Topic 4: Performing the Engagement | 40% | - Root cause analysis and evaluation of evidence - Development of engagement findings: criteria, condition, cause, and effect - Assessing compliance with laws, regulations, and organizational policies - Drawing conclusions and formulating recommendations - Evaluation of fraud risk and fraud-related indicators during engagements - Applying analytical approaches and process mapping techniques - Assessing IT governance, security, and control frameworks - Use of technology tools to support engagement execution (e.g., CAATs, data analytics) - Information gathering: interviews, observation, document review, and data analysis - Assessing the adequacy and effectiveness of risk management and controls |
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質問 # 522
Which of the following potential performance measures should an auditor recommend excluding from a performance scorecard?
正解：C
質問 # 523
As part of the preliminary survey, an internal auditor sent an internal control questionnaire to the accounts payable function Based on the questionnaire responses, the auditor determines that there is no established procedure for adding and approving new vendors. What would the auditor do next?
正解：B
解説：
When an internal auditor identifies a potential control deficiency based on a preliminary survey, such as the lack of established procedures for adding and approving new vendors, the next appropriate step is to gather more detailed information. Interviewing personnel involved in the accounts payable function allows the auditor to understand the context, confirm the accuracy of the questionnaire responses, and gain insights into the potential risks and impacts associated with the observed deficiency. This step is crucial before documenting the issue or planning further audit procedures to ensure the information is accurate and complete.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.
質問 # 524
According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?
正解：C
質問 # 525
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1. Intervening during an audit involving ethical wrongdoing.
2. Discussing periodic reports of ethical breaches.
3. Authorizing an investigation of an unsafe product.
4. Negotiating a settlement of an employee claim for personal damages.
正解：B
解説：
Intervening during an audit involving ethical wrongdoing (Option 1) and negotiating a settlement of an employee claim for personal damages (Option 4) represent significant ethical risks if exhibited by an organization's board. These actions could indicate attempts to influence or undermine the audit process and the fair handling of ethical issues, leading to potential conflicts of interest and compromising the integrity of the organization's governance processes. Discussing periodic reports of ethical breaches (Option 2) and authorizing an investigation of an unsafe product (Option 3) are appropriate and responsible board actions that do not pose ethical risks.
Reference:
IIA Standard 1110: Organizational Independence.
IIA Code of Ethics.
質問 # 526
The final internal audit report should be distributed to which of the following individuals?
正解：D
質問 # 527
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