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| Section | Weight | Objectives |
|---|---|---|
| Information Gathering, Analysis and Evaluation | 40% | - Evaluate controls, risks, and process effectiveness - Use technology and audit tools effectively - Gather and verify relevant information and evidence - Apply analytical procedures and data analysis techniques - Assess compliance with policies, standards, and requirements |
| Engagement Supervision and Communication | 10% | - Coordinate with stakeholders and resolve issues - Supervise engagement activities and review workpapers - Formulate recommendations and action plans - Develop and communicate engagement observations and conclusions - Monitor and follow up on engagement outcomes |
| Engagement Planning | 50% | - Develop engagement work program - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Consider fraud risks and applicable laws/regulations - Identify and assess risks relevant to the engagement |
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NEW QUESTION # 88
Which of the following reasonably represents best practices regarding what should be the level of internal audit resource investment in monitoring and following up on engagement outcomes?
Answer: B
Explanation:
Best practices in internal auditing emphasize the importance of follow-up on engagement outcomes to ensure that agreed-upon actions are implemented and effective. According to Standard 2500 - Monitoring Progress, the chief audit executive must establish and maintain a system to monitor the disposition of results communicated to management. This ensures that corrective actions are taken and that the internal audit function fulfills its role in improving the organization's governance, risk management, and control processes. Allocating resources for follow-up is crucial to maintain accountability and support continuous improvement.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2500 - Monitoring Progress.
NEW QUESTION # 89
An internal audit activity is planning its first audit of IT shared services. Which of the following controls would typically be evaluated first?
Answer: A
Explanation:
When planning the first audit of IT shared services, it is typical to evaluate entity-level controls first. Entity- level controls are overarching controls that affect the entire organization and are foundational for ensuring that specific application and transaction controls operate effectively. These controls include the organization's governance, risk management processes, and the overall control environment. Assessing entity-level controls provides a broad understanding of the control environment and highlights any pervasive issues that might impact more detailed areas of the audit.
The IIA's Global Technology Audit Guide (GTAG) and COSO's Internal Control - Integrated Framework.
NEW QUESTION # 90
Which of the following has the greatest effect on the efficiency of an audit?
Answer: C
NEW QUESTION # 91
According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?
Answer: A
Explanation:
According to IIA guidance, an engagement work program is designed to test the effectiveness of process controls within an organizational process. This involves evaluating whether the controls are adequately designed and operating effectively to mitigate identified risks and achieve the process objectives. The work program outlines the specific procedures and steps auditors will take to gather evidence and assess the controls in place, ensuring that they address the relevant risks and comply with the organization's standards and policies.References:
* IIA Standard 2240: Engagement Work Program
* IIA Practice Guide: Internal Audit Quality Assurance
NEW QUESTION # 92
According to IIA guidance, how should an internal auditor apply any relevant information obtained from an internal consulting engagement during a related internal audit engagement?
Answer: A
Explanation:
According to IIA guidance, internal auditors should use relevant information obtained during a consulting engagement to inform and enhance their evaluation of internal controls during related audit engagements.
This is because the knowledge gained from consulting activities can provide valuable insights into the functioning of controls and processes, which can be applied when assessing their effectiveness in a subsequent audit.
IIA References:
* IIA Standard 1220: Due Professional Care indicates that internal auditors should consider all relevant information available to them when making judgments and recommendations. This includes information obtained from consulting engagements.
* The IIA's Practice Guide on Consulting Engagements advises that while internal auditors must maintain objectivity, they can and should use knowledge gained from consulting engagements to enhance the value and accuracy of their assurance work.
NEW QUESTION # 93
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