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題庫名稱: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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題庫名稱: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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題庫名稱: Certified Internal Auditor - Part 3, Business Analysis and Information Technology
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CIA Exam Syllabus, Part 2 – Internal Audit Practice
100 questions | 2.0 Hours (120 minutes)
The new CIA exam Part 2 topics tested include managing the internal audit function via the strategic and operational role of internal audit and establishing a risk-based plan; the steps to manage individual engagements (planning, supervision, communicating results, and monitoring outcomes); as well as fraud risks and controls. Note: All items in this section of the syllabus will be tested at the Proficiency knowledge level unless otherwise indicated below.
I. Managing the Internal Audit Function (40-50%)
A. Strategic Role of Internal Audit
Initiate, manage, be a change catalyst, and cope with change
Build and maintain networking with other organization executives and the audit committee
Organize and lead a team in mapping, analysis, and business process improvement
Assess and foster the ethical climate of the board and management
Investigate and recommend resolution for ethics/compliance complaints, and determine disposition of ethics violations
Maintain and administer business conduct policy (e.g., conflict of interest), and report on compliance
Educate senior management and the board on best practices in governance, risk management, control, and compliance
Communicate internal audit key performance indicators to senior management and the board on a regular basis
Coordinate IA efforts with external auditor, regulatory oversight bodies and other internal assurance functions
Assess the adequacy of the performance measurement system, achievement of corporate objective – Awareness Level (A)
B. Operational Role of IA
Formulate policies and procedures for the planning, organizing, directing, and monitoring of internal audit operations
Review the role of the internal audit function within the risk management framework
Direct administrative activities (e.g., budgeting, human resources) of the internal audit department
Interview candidates for internal audit positions
Report on the effectiveness of corporate risk management processes to senior management and the board
Report on the effectiveness of the internal control and risk management frameworks
Maintain effective Quality Assurance Improvement Program
C. Establish Risk-Based IA Plan
Use market, product, and industry knowledge to identify new internal audit engagement opportunities
Use a risk framework to identify sources of potential engagements (e.g., audit universe, audit cycle requirements, management requests, regulatory mandates)
Establish a framework for assessing risk
Rank and validate risk priorities to prioritize engagements in the audit plan
Identify internal audit resource requirements for annual IA plan
Communicate areas of significant risk and obtain approval from the board for the annual engagement plan
Types of engagements
Conduct assurance engagements
a.1 Risk and control self-assessments
a) Facilitated approach
(1) Client-facilitated
(2) Audit-facilitated
b) Questionnaire approach
c) Self-certification approach
a.2 Audits of third parties and contract auditing
a.3 Quality audit engagements
a.4 Due diligence audit engagements
a.5 Security audit engagements
a.6 Privacy audit engagements
a.7 Performance audit engagements (key performance indicators)
a.8 Operational audit engagements (efficiency and effectiveness)
a.9 Financial audit engagements
Compliance audit engagements
Consulting engagements
c.1 Internal control training
c.2 Business process mapping
c.3 Benchmarking
c.4 System development reviews
c.5 Design of performance measurement systems
II. Managing Individual Engagements (40-50%)
A. Plan Engagements
Establish engagement objectives/criteria and finalize the scope of the engagement
Plan engagement to assure identification of key risks and controls
Complete a detailed risk assessment of each audit area (prioritize or evaluate risk/control factors)
Determine engagement procedures and prepare engagement work program
Determine the level of staff and resources needed for the engagement
Construct audit staff schedule for effective use of time
B. Supervise Engagement
Direct / supervise individual engagements
Nurture instrumental relations, build bonds, and work with others toward shared goals
Coordinate work assignments among audit team members when serving as the auditor-in-charge of a project
Review work papers
Conduct exit conference
Complete performance appraisals of engagement staff
C. Communicate Engagement Results
Initiate preliminary communication with engagement clients
Communicate interim progress
Develop recommendations when appropriate
Prepare report or other communication
Approve engagement report
Determine distribution of the report
Obtain management response to the report
Report outcomes to appropriate parties
D. Monitor Engagement Outcomes
Identify appropriate method to monitor engagement outcomes
Monitor engagement outcomes and conduct appropriate follow-up by the internal audit activity
Conduct follow-up and report on management's response to internal audit recommendations
Report significant audit issues to senior management and the board periodically
III. Fraud Risks and Controls (5-15%)
A. Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process
B. Determine if fraud risks require special consideration when conducting an engagement
C. Determine if any suspected fraud merits investigation
D. Complete a process review to improve controls to prevent fraud and recommend changes
E. Employ audit tests to detect fraud
F. Support a culture of fraud awareness, and encourage the reporting of improprieties
G. Interrogation/investigative techniques – Awareness Level (A)
H. Forensic auditing – Awareness Level (A)
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