How often International Professional Practices Framework (IPPF) and standards is asked
6 of 6
papers asked it
avg 16 marks · last May 2017
Worth 3–7 marks when it appears as a written question, plus 7 multiple-choice items.
Where it was asked
The questions
May/Jun 2013, Q1.91.5 marks · multiple choice
Identify an element of authority attributed to the internal audit activity that should be included in its charter.
May/Jun 2013, Q2.13 marks
The International Professional Practices Framework (IPPF) is made up of three mandatory elements: (a) the Definition of Internal Auditing, (b) the Code of Ethics, and (c) the International Standards for the Professional Practice of Internal Auditing (the Standards). Using the Institute of Internal Auditors (IIA) Code of Ethics as your reference point, you are required to state and explain, for each of the scenarios that follow, whether the conduct described is permissible or not, giving reasons to support your conclusion in every case. In order to cut organisational costs, the chief audit executive has cancelled all staff training for internal audit for the next two years, justifying this decision on the grounds that all the internal audit staff are too new to benefit from such training. Discuss, with reasons, whether this is permissible in terms of the IIA Code of Ethics.
May/Jun 2013, Q2.23 marks
The International Professional Practices Framework (IPPF) is made up of three mandatory elements: (a) the Definition of Internal Auditing, (b) the Code of Ethics, and (c) the International Standards for the Professional Practice of Internal Auditing (the Standards). Using the Institute of Internal Auditors (IIA) Code of Ethics as your reference point, you are required to state and explain, for each of the scenarios that follow, whether the conduct described is permissible or not, giving reasons to support your conclusion in every case. An internal audit team has made observations and recommendations that are expected to significantly improve a department's operating efficiency. As a token of appreciation, the department manager gives James, the internal audit manager, a gift of moderate value. James accepts the gift because it shows appreciation for the work done and because it is the holiday season. Discuss, with reasons, whether this is permissible in terms of the IIA Code of Ethics.
May/Jun 2013, Q2.33 marks
The International Professional Practices Framework (IPPF) is made up of three mandatory elements: (a) the Definition of Internal Auditing, (b) the Code of Ethics, and (c) the International Standards for the Professional Practice of Internal Auditing (the Standards). Using the Institute of Internal Auditors (IIA) Code of Ethics as your reference point, you are required to state and explain, for each of the scenarios that follow, whether the conduct described is permissible or not, giving reasons to support your conclusion in every case. Simon, an internal auditor, has been assigned to audit the human resources department, which is managed by his wife. Discuss, with reasons, whether this is permissible in terms of the IIA Code of Ethics.
May/Jun 2013, Q2.43 marks
The International Professional Practices Framework (IPPF) is made up of three mandatory elements: (a) the Definition of Internal Auditing, (b) the Code of Ethics, and (c) the International Standards for the Professional Practice of Internal Auditing (the Standards). Using the Institute of Internal Auditors (IIA) Code of Ethics as your reference point, you are required to state and explain, for each of the scenarios that follow, whether the conduct described is permissible or not, giving reasons to support your conclusion in every case. Matthew, an internal auditor employed by a manufacturer of office products, has recently completed an engagement evaluating the marketing function of his employer. Drawing on this experience, Matthew spends several hours one Saturday working as a paid consultant to a local hospital that intends to carry out an engagement to evaluate its own marketing function. Discuss, with reasons, whether this is permissible in terms of the IIA Code of Ethics.
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