According to the IIA guidance, engagement supervisors' review notes are used during the audit process to ensure thoroughness and accuracy. Once these review notes have been addressed, they can be removed from the final documentation. This practice ensures that the final audit report is clear and concise, containing only the necessary documentation to support audit findings and conclusions. The review notes are considered part of the working papers during the review process but do not need to be retained in the final audit documentation once all issues have been resolved. Reference: The Institute of Internal Auditors (IIA) Standard 2330 - Documenting Information: "Internal auditors must document relevant information to support the conclusions and engagement results." IIA Practice Guide on "Audit Documentation"
Question 347
關於首席審計執行長 (CAT$) 在完成鑑證或諮詢業務後的職責，下列哪一項敘述是正確的？
Correct Answer: B
According to the International Standards for the Professional Practice of Internal Auditing, the Chief Audit Executive (CAE) has a responsibility to ensure that the results of both assurance and consulting engagements are communicated to the appropriate parties. This ensures that the observations and recommendations are acknowledged and acted upon by those who have the authority to implement necessary changes or take corrective actions. This communication is crucial for ensuring that the findings of the internal audit are effectively utilized to improve governance, risk management, and control processes. Reference: The Institute of Internal Auditors (IIA) Standard 2440 - Disseminating Results: "The chief audit executive must communicate results to the appropriate parties." IIA Practice Guide on "Communicating Results"
Question 348
下列何者是內部稽核師與所審查領域的管理階層進行臨時溝通的主要原因？
Correct Answer: B
The primary reason for internal auditors to conduct interim communications with management of the area under review is to provide timely discussion of results. This allows management to be informed of preliminary findings and issues as they arise, enabling quicker corrective actions and avoiding surprises in the final report. Interim communications help ensure that audit results are relevant and actionable. Reference: The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2410 - Criteria for Communicating. The IIA's Practice Guide on Communicating Results.
Question 349
下列哪一項不是控制自我評估 (CSA) 的直接好處？
Correct Answer: A
Control Self-Assessment (CSA) is a process through which employees at various levels of an organization can participate in assessing the effectiveness of risk management and control processes. The direct benefits of CSA include allowing process owners to identify, evaluate, and recommend improvements for control deficiencies (Option B), improving the control environment (Option C), and increasing control consciousness (Option D). However, allowing management to have input into the audit plan (Option A) is not a direct benefit of CSA. This involvement is more related to audit planning and risk assessment rather than the CSA process itself. Reference: The IIA's Practice Guide on Control Self-Assessment.
Question 350
下列哪一種統計抽樣方法最適合用來測試整體詐欺情況？
Correct Answer: A
Discovery sampling is a statistical sampling method that is specifically designed for detecting fraud or other irregularities. It is most appropriate when the auditor expects that deviations or fraud may be rare but significant if found. * Discovery Sampling: * Discovery sampling is used when the auditor is trying to identify at least one occurrence of a particular event, such as fraud. The sample is designed so that if a single error is found, it suggests that more may exist within the population, warranting further investigation. * Application in Fraud Detection: * Discovery sampling is effective in fraud detection because it focuses on identifying whether any instances of fraud exist within a population. This approach is well-suited for situations where even a small number of fraudulent transactions could have a significant impact. * IIA Practice Guide on Statistical Sampling: * The IIA suggests that discovery sampling is appropriate when the goal is to find the presence of an error or fraud, particularly in populations where such occurrences are expected to be infrequent. * Option B (Stop-or-go sampling): This method is used to control the risk of over-auditing when errors are expected to be low, but it is not specifically designed for fraud detection. * Option C (Haphazard sampling): This is a non-statistical sampling method and is not appropriate for systematic fraud detection. * Option D (Stratified attribute sampling): This method divides the population into subgroups but is not specifically aimed at discovering fraud. Detailed Explanation:Why Not Other Options?Conclusion: Option A is correct because discovery sampling is the most appropriate statistical method for testing a population for fraud, as it is designed to detect even a small number of significant deviations, consistent with IIA guidance.
