IIA-CIA-Part2-CN Revolutionary Guide To Exam IIA Dumps
IIA-CIA-Part2-CN Free Study Guide! with New Update 712 Exam Questions
NEW QUESTION # 94
下列哪一項是首席審計執行官在製定年度審計計畫時應考慮組織策略計畫的主要原因？
- A. 策略計畫有助於確定主要活動領域，這可以指導內部稽核活動資源的分配。
- B. 戰略計劃是審計計劃所依據的相對穩定的文件。
- C. 戰略計劃可能顯示出財務控制薄弱的領域。
- D. 策略計畫反映了組織的業務目標和對風險的整體態度。
Answer: D
Explanation:
The primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan is that strategic plans reflect the organization's business objectives and overall attitude toward risk. Understanding the strategic direction of the organization helps the internal audit function align its activities with the key risks and objectives, ensuring that the audit plan is relevant and adds value to the organization by focusing on areas that could impact the achievement of strategic goals.
:
IIA Standards: 2010 - Planning
IIA Practice Guide: Developing the Internal Audit Strategic Plan
NEW QUESTION # 95
在審查組織的零售詐欺威懾計畫時，一名員工提到很少使用昂貴的詐欺監控資訊系統。內部稽核員的結論是，需要額外的人員來充分利用系統的潛力。根據 IIA 指南，得出這結論最缺乏哪些證據標準？
- A. 可靠度。
- B. 有用。
- C. 相關性。
- D. 充足。
Answer: D
Explanation:
In internal auditing, evidence must meet certain criteria to support conclusions and recommendations. According to IIA guidance, evidence should be sufficient, reliable, relevant, and useful. In this scenario, the internal auditor concludes that additional staff are needed to fully utilize a fraud surveillance system based on an employee's statement. However, the conclusion may lack sufficient evidence to support it.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. "Sufficiency" refers to the quantity of evidence necessary to convince an informed person of the validity of the auditor's findings and recommendations.
Sufficiency of Evidence:
The auditor's conclusion about the need for additional staff is based on a single employee's remark, which is not sufficient evidence. The auditor would need to gather more evidence, such as analyzing workload data, reviewing system logs, or assessing staff capacity, to support the conclusion fully.
IIA Practice Advisory 2310-1:
This advisory emphasizes the need for auditors to obtain enough factual evidence to support their findings. Relying solely on anecdotal evidence from one employee does not meet the standard for sufficiency.
Why Not Other Options?
Option B (Reliability): Reliability refers to the accuracy and credibility of the evidence. The employee's statement might be credible but still insufficient in quantity.
Option C (Relevancy): The employee's comment is relevant to the issue, but relevancy alone does not make the evidence sufficient.
Option D (Usefulness): The information could be useful, but it lacks the sufficiency needed to justify the auditor's conclusion.
NEW QUESTION # 96
某國際組織的首席審計執行官正在規劃對該組織總部的財務職能進行審計。目前總部的內部稽核團隊缺乏參與工作所需的金融市場領域的專業知識。
- A. 從該組織的附屬機構之一邀請一位在金融市場領域具有專業知識的客座審計員。
- B. 將參與範圍限制為內部稽核團隊所擁有的知識和技能。
- C. 聘請具有金融市場領域專業知識的額外內部稽核師。
- D. 外包具有金融市場領域專業知識的參與度 10 關係組織的外部審計師
Answer: A
Explanation:
Given the time constraint and the need for specialized knowledge in financial markets, inviting a guest auditor from one of the organization's affiliates who has the required expertise is the most appropriate solution. This approach leverages existing internal resources with the necessary skills, which can be more efficient and cost-effective than hiring new staff or outsourcing the engagement. Additionally, it facilitates knowledge sharing and can help build internal audit capacity for future engagements.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 1210 - Proficiency
NEW QUESTION # 97
下列哪一項是與組織風險管理計畫相關的內部稽核活動的適當職責？
- A. 充分了解實體的關鍵緩解策略。
- B. 識別並確保有適當的控制措施以減輕風險。
- C. 確保有適當且有效的風險管理流程。
- D. 根據實體的風險偏好識別和管理風險。
Answer: C
Explanation:
The internal audit activity's role in regard to the organization's risk management program includes ensuring that a proper and effective risk management process is in place. This involves evaluating the risk management processes and providing assurance that risks are identified and managed effectively. The internal audit activity should not be responsible for managing risks (Option A), but should ensure there is a systematic process (Option B). Attaining an adequate understanding of key mitigation strategies (Option C) and identifying appropriate controls (Option D) are part of the audit process, but ensuring the existence of a proper process is the primary responsibility. Reference: IIA Standard 2120 - Risk Management
NEW QUESTION # 98
一位內部稽核員建議某組織在其銷售系統中實施電腦化控制，以防止銷售代表超越其授權等級執行合約。 100 萬新元的合約獲得銷售副總裁的書面批准，在下列哪種情況下，首席審計執行官(CAE) 有理由向組織董事會報告這種情況？
1.首席審計官認為高階管理層承擔的剩餘風險水準過高
2. 對新流程的合規性測試發現，所有超過 100 萬美元的新合約均已獲得銷售副總裁的批准
3. 修改銷售系統以納入預防性控制的成本低於 S100.000
- A. 僅限 3 個
- B. 僅限 1 和 3
- C. 僅限 1 個
- D. 1、2 和 3
Answer: C
Explanation:
The Chief Audit Executive (CAE) would be justified in reporting the situation to the organization's board if, in the opinion of the CAE, the level of residual risk assumed by senior management is too high (1). Even though the new process of obtaining written approval by the vice president of sales addresses the issue, if the CAE believes that the residual risk remains too high, it is their duty to report it to the board. The cost of implementing a preventive control or the compliance with the new process does not change the responsibility of the CAE to report significant residual risks to the board.
Reference:
The Institute of Internal Auditors (IIA) Standard 2600 - Communicating the Acceptance of Risks: "When the chief audit executive believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the chief audit executive must discuss the matter with senior management. If the decision regarding residual risk is not resolved, the chief audit executive must report the matter to the board for resolution." IIA Practice Guide on "Communicating Risk Acceptance to the Board"
NEW QUESTION # 99
客戶服務負責人詢問首席審計執行官（CAE），永恆審計師是否可以協助她的員工在客戶服務部門進行風險自我評估。 CAE承諾與客戶服務經理會面分析相關業務流程，並提出建議。誰最有可能成為參與目標和範圍的最終批准者？
- A. 首席審計執行官
- B. 董事會
- C. 組織的高階管理層
- D. 客戶服務主管
Answer: A
Explanation:
The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is ultimately the CAE who has the final authority to approve the objectives and scope. This ensures that the internal audit activity remains independent and that the engagement aligns with the overall audit plan and organizational priorities.
References:
* The Institute of Internal Auditors (IIA) Standard 2010 - Planning
* IIA Standard 2200 - Engagement Planning
NEW QUESTION # 100
首席審計執行長 (CAE) 確定管理階層選擇接受組織可能無法接受的高風險。 CAE 應該遵循哪一個最佳行動方案？
- A. 與高階管理層討論此事，不保留與董事會討論
- B. 向流程擁有者報告風險，以便他們修改流程
- C. 請管理階層實施控制措施以減輕謊言風險
- D. 包含在後續審核中使用以確定風險是否仍存在
Answer: A
Explanation:
If the chief audit executive (CAE) determines that management has chosen to accept a high-level risk that may be unacceptable to the organization, the CAE should first discuss the matter with senior management. If senior management does not address the concern, the CAE should escalate the issue to the board. This escalation process ensures that the highest levels of governance are aware of significant risks and can take appropriate action if necessary. It also aligns with the CAE's responsibility to ensure that risks are properly managed within the organization.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2600 - Communicating the Acceptance of Risks
NEW QUESTION # 101
一位內部稽核員建議某組織在其銷售系統中實施電腦化控制，以防止銷售代表超越其授權等級執行合約。 100 萬新元的合約獲得銷售副總裁的書面批准，在下列哪種情況下，首席審計執行官(CAE) 有理由向組織董事會報告這種情況？
1.首席審計官認為高階管理層承擔的剩餘風險水準過高
2. 對新流程的合規性測試發現，所有超過 100 萬美元的新合約均已獲得銷售副總裁的批准
3. 修改銷售系統以納入預防性控制的成本低於 S100.000
- A. 僅限 3 個
- B. 僅限 1 和 3
- C. 僅限 1 個
- D. 1、2 和 3
Answer: C
Explanation:
The Chief Audit Executive (CAE) would be justified in reporting the situation to the organization's board if, in the opinion of the CAE, the level of residual risk assumed by senior management is too high (1). Even though the new process of obtaining written approval by the vice president of sales addresses the issue, if the CAE believes that the residual risk remains too high, it is their duty to report it to the board. The cost of implementing a preventive control or the compliance with the new process does not change the responsibility of the CAE to report significant residual risks to the board.
The Institute of Internal Auditors (IIA) Standard 2600 - Communicating the Acceptance of Risks: "When the chief audit executive believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the chief audit executive must discuss the matter with senior management. If the decision regarding residual risk is not resolved, the chief audit executive must report the matter to the board for resolution." IIA Practice Guide on "Communicating Risk Acceptance to the Board"
NEW QUESTION # 102
在決定鑑證業務的目標時，內部稽核師最有可能執行下列哪項活動？
- A. 與內部稽核管理階層討論內部稽核風險評估，包括適用的風險與目標
- B. 根據控制風險決定何時測試控制以及要使用的取樣方法
- C. 與營運管理層會面，討論任何關注領域並就參與目標達成一致
- D. 對所審查的流程進行走查，以確定控制是否有效運作
Answer: C
Explanation:
When establishing the objectives of an assurance engagement, it is crucial for internal auditors to align the engagement objectives with the concerns and priorities of operational management. By meeting with operational management, the internal auditor can gain insights into any specific areas of concern, operational challenges, and potential risks. This collaborative approach ensures that the engagement objectives are relevant and focused on areas that provide the most value to the organization, facilitating a more effective and targeted audit process.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations
NEW QUESTION # 103
在審查組織的財務年終流程時，內部稽核師發現了一個錯誤的日記帳分錄。如果錯誤沒有解決，將導致財務記錄出現重大錯報。內部稽核師還需要四個星期的時間來完成審計工作。審核員應如何傳達此發現？
- A. 審計師應在完成審計並發布最終報告之前向管理層發布中期報告。
- B. 審計師應與適當的會計人員討論發現的問題，他們可以立即進行更正，如果在業務結束之前進行更正，則調查結果不需要包含在審計報告中。
- C. 審核員應將此項目包含在最終審核報告中，並標有星號，表明它是高風險項目。
- D. 審核員有義務繞過管理階層，立即將錯誤直接報告給監理機關。
Answer: B
Explanation:
The correct approach aligns with the International Standards for the Professional Practice of Internal Auditing (Standards), particularly Standard 2400: Communicating Results. The auditor must promptly discuss material errors to prevent ongoing misstatements. Immediate correction ensures timely remediation and reduces the risk of material misstatement persisting in the financial records. Additionally, if the error is resolved before the engagement concludes, it may not necessitate inclusion in the final report, as per the guidance on handling material findings (Practice Advisory 2410-1). This approach also demonstrates collaboration and alignment with management, fostering trust.
NEW QUESTION # 104
高階 IT 管理階層要求內部稽核活動對複雜的 IT 區域進行稽核 a.首席審計執行官 (CAE) 知道內部審計活動缺乏執行該業務的專業知識。下列哪一項是 CAE 採取的最適當的措施？
- A. 接受審計委託，並利用該委託作為在執行審計工作時發展審計團隊 IT 專業知識的機會。
- B. 拒絕審計業務，因為標準禁止內部稽核師在缺乏必要能力的情況下執行業務。
- C. 從組織的 IT 部門臨時聘請一位經驗豐富、知識淵博的 IT 分析師來領導審核。
- D. 將審計業務外包給信譽良好的 IT 審計諮詢公司。
Answer: D
Explanation:
* A. Decline the audit engagement, because the Standards prohibit internal auditors from performing engagements where they lack the necessary competencies:The Standards allow for outsourcing or co-sourcing to meet competency gaps. Declining outright is not necessary.
* B. Accept the audit engagement and use the engagement as an opportunity to develop the audit team's IT expertise while performing the audit work:This approach risks compromising audit quality as the team lacks expertise.
* C. Temporarily hire an experienced and knowledgeable IT analyst from the organization's IT department to lead the audit:This could create independence issues, as the IT analyst is part of the auditee's function.
* D. Outsource the audit engagement to a reputable IT audit consulting firm:Correct. Outsourcing ensures that the engagement is performed by qualified professionals, maintaining quality and adherence to the Standards.
CIA Exam Syllabus Reference:
Domain IV: Managing the Internal Audit Function - Resourcing and Competency Management.
NEW QUESTION # 105
懷特計劃對採購卡活動進行審計。內部稽核師應採取下列哪些行動來否定相關風險和控制？
- A. 將卡片交易類型與採購卡政策指南進行比較。
- B. 確定有多少持卡人超出了每日限額。
- C. 與採購卡計畫管理員會面
- D. 制定參與的範圍和目標
Answer: C
Explanation:
Meeting with the procurement card program administrator is a crucial step in identifying relevant risks and controls. This individual can provide detailed insights into how the procurement card program operates, potential risks, existing controls, and any issues or areas of concern. This information is vital for developing a comprehensive understanding of the program and for planning the audit engagement effectively. Actions like comparing card transaction types against policy guidelines, determining cardholder limit exceedances, and developing scope and objectives are important but are typically undertaken after initial risk and control identification.
:
The Institute of Internal Auditors (IIA) - Practice Guide: Engagement Planning
NEW QUESTION # 106
下列哪一項最能反映最佳的參與目標？
- A. 從心理審核活動本身的風險評估結果所得出的參與目標
- B. 根據高階管理層的風險評估結果所得出的參與目標
- C. 根據公司風險職能專家的風險評估結果所得出的參與目標。
- D. 根據高階管理層和公司風險職能專家的風險評估結果所得出的參與目標
Answer: D
Explanation:
The best possible engagement objectives are those derived from a comprehensive risk assessment that incorporates inputs from both senior management and the company's risk function experts. This approach ensures that the internal audit objectives are aligned with the organization's strategic priorities and risk landscape. By combining insights from senior management with the technical expertise of risk function experts, the internal audit activity can develop well-rounded and relevant engagement objectives that address the most significant risks facing the organization.
The Institute of Internal Auditors (IIA) Standard 2010 - Planning: "The chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization's goals." IIA Practice Guide on "Internal Audit Planning"
NEW QUESTION # 107
在一次鑑證業務中，一名內部稽核師發現一名銷售經理批准了許多價值超出其授權限額的銷售合約。審計員向審計主管報告了這項發現，並指出銷售經理還有其他新合約正在談判中。根據 IIA 指導，下列哪一項是最適合的下一步？
- A. 審計主管應將新合約納入最終審計報告的調查結果中。
- B. 審核員不應參考新合同，因為它們尚未簽署，因此無法包含在最終報告中。
- C. 審計主管應透過中期報告將調查結果傳達給銷售經理的主管。
- D. 審核主管應提醒銷售經理其對正在談判的合約的權限限制。
Answer: C
Explanation:
According to the IIA guidance, the most appropriate next step when discovering a sales manager approving contracts beyond their authorization limit is to communicate the finding to the supervisor of the sales manager through an interim report. This approach ensures that the issue is addressed promptly and management can take immediate corrective actions to prevent further unauthorized activities. Including new contracts under negotiation in the final report would delay action, while reminding the sales manager of their authority limits does not escalate the issue appropriately.
Reference:
IIA Standards: 2440 - Disseminating Results
IIA Practice Guide: Communicating Audit Results
NEW QUESTION # 108
組織沒有正式的風險管理功能。根據準則，下列哪些情況屬於內部稽核活動可以提供風險管理諮詢的條件？
有一個明確的策略和時間表將風險管理責任轉移回管理階層。
內部稽核活動對任何風險管理決策擁有最終批准權。
內部稽核活動為其負責的風險管理架構的所有部分提供客觀保證。
向組織提供的服務的性質記錄在內部審計章程中。
- A. 僅限 1 和 4。
- B. 僅限 2 和 4。
- C. 僅限 1 和 3。
- D. 僅限 2 和 3。
Answer: A
Explanation:
According to the IIA Standards, particularly in the context of risk management consulting, internal audit activities may provide risk management consulting services under specific conditions. These conditions include:
* There is a clear strategy and timeline to migrate risk management responsibility back to management.
This condition ensures that the internal audit's involvement in risk management is temporary and transitional, emphasizing the principle that management retains ultimate responsibility for risk management.
* The nature of services provided to the organization is documented in the internal audit charter.This condition ensures transparency and clarity about the internal audit's role in risk management, as outlined in the internal audit charter. This documentation is essential for defining the scope and limitations of the internal audit's consulting role.
In contrast, options 2 and 3 are inappropriate under the Standards:
* The internal audit activity has the final approval on any risk management decisions (Option 2): This would compromise the independence and objectivity of the internal audit function, as internal auditors should not make management decisions.
* The internal audit activity gives objective assurance on all parts of the risk management framework for which it is responsible (Option 3): This creates a conflict of interest because internal auditors cannot objectively audit areas where they have direct responsibility.
IIA References:
* IIA Standard 2050: Coordination and Reliance emphasizes that internal audit should not assume management responsibilities, including final risk management decisions, to maintain objectivity and independence.
* IIA Standard 1000: Purpose, Authority, and Responsibility and related guidance stress the importance of documenting the internal audit's role in the audit charter, especially when the internal audit is involved in consulting activities like risk management.
NEW QUESTION # 109
下列哪一項描述了（在參與計劃期間進行初步風險評估的主要原因？）
- A. 辨識組織範圍內最大的風險
- B. 確保先前對該區域的審核中發現的風險已充分解決
- C. 確保參與工作計畫涵蓋所有風險領域
- D. 確保重大風險包含在參與範圍內
Answer: D
Explanation:
The primary reason for conducting a preliminary risk assessment during engagement planning is to ensure that significant risks are included in the engagement scope. This assessment helps the internal auditor focus on areas of highest risk, ensuring that the audit provides the most value by addressing the most critical issues that could impact the organization's objectives.
Reference:
IIA Standards: 2201 - Planning Considerations
IIA Practice Guide: Engagement Planning
NEW QUESTION # 110
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