IIA-CIA-Part2-CN Dumps 2026 - New IIA IIA-CIA-Part2-CN Exam Questions
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NEW QUESTION # 352
一名內部稽核員發現，用於監測空氣品質的設備沒有按照既定的維護計畫進行維護。如果問題無法解決，設備可能無法提供有關污染物水平的準確信息，這可能會導致監管制裁和聲譽受損。審計員與主管經理和執行長討論了這個問題，他們解釋說，他們了解風險，但按計劃維護設備變得太昂貴了。在這種情況下，首席審計執行官應該做什麼？
- A. 聯絡監管機構並告知其風險敞口。
- B. 透過採取主動並實施糾正措施來減輕已識別的風險，為組織增加價值。
- C. 向董事會傳達當前情況，包括組織面臨的風險。
- D. 與外部審計師討論此事並要求他們說服管理階層解決該問題。
Answer: C
Explanation:
In this situation, the internal auditor has identified a significant risk related to the failure to maintain air quality monitoring equipment. Since the CEO and the manager have acknowledged the risk but decided not to take corrective action due to cost concerns, the chief audit executive (CAE) should escalate the issue to the board. This step is necessary to ensure that the board is fully informed of the potential regulatory and reputational risks.
Detailed Explanation:
IIA Standard 2600 - Communicating the Acceptance of Risks:
This standard requires the CAE to communicate to senior management and the board when management has accepted a level of risk that the CAE believes is unacceptable. The board needs to be made aware of the situation to ensure they can take appropriate action if needed.
Risk Communication:
The CAE's responsibility includes ensuring that all significant risks are communicated to the highest level of the organization. In this case, the potential for regulatory sanctions and reputational damage due to inaccurate air quality monitoring is a significant risk that the board should be aware of.
IIA Practice Advisory 2600-1:
The advisory emphasizes that when the CAE believes that management has accepted a level of risk that could be detrimental to the organization, it is the CAE's duty to escalate the matter to the board.
Why Not Other Options?
Option A (Implement corrective actions): It is not the CAE's role to implement corrective actions; this responsibility lies with management.
Option C (Discuss with external auditors): While external auditors can provide additional perspectives, the CAE should directly communicate significant risks to the board.
Option D (Contact the regulatory agency): This is an extreme step that should only be considered if the organization fails to address the issue after internal escalation.
NEW QUESTION # 353
對於試圖確定包含在鑑證業務範圍內的特定流程的內部稽核師來說，哪些資訊最有用？
- A. 管理階層向董事會介紹最近的領域成就。
- B. 針對生產力指標的近期區域績效指標。
- C. 該區域最近一次審核的時間。
- D. 最近授予該領域內的員工的組織範圍內的表彰獎勵。
Answer: B
Explanation:
When identifying specific processes to include in the scope of an assurance engagement, the most useful information for an internal auditor is recent area performance indicators against productivity metrics. This data helps the auditor identify areas with potential risks or inefficiencies that might warrant further examination.
Detailed Explanation:
IIA Standard 2200 - Engagement Planning:
This standard requires auditors to develop a plan for each engagement, including objectives and scope, based on a thorough understanding of the area under review. Performance indicators provide valuable insights into areas that may not be meeting productivity or efficiency targets.
Use of Performance Indicators:
Performance indicators allow the auditor to identify processes that may be underperforming or where there may be significant variances from expected outcomes. This helps in focusing the audit on areas with the greatest potential for improvement or risk.
IIA Practice Advisory 2201-2:
The advisory suggests that auditors should consider using performance data, such as productivity metrics, to determine where to focus their audit efforts. This data-driven approach ensures that the audit is relevant and adds value.
Why Not Other Options?
Option A (Recognition awards): Awards do not provide insight into risks or underperformance that might require audit attention.
Option B (Timing of the last audit): While useful, the timing alone does not indicate current risks or issues.
Option C (Management's presentation): This may provide some insights, but it is often more narrative and less data-driven than performance indicators.
Conclusion: Option D is correct because recent performance indicators against productivity metrics provide the most relevant information for identifying processes to include in the scope of an assurance engagement, ensuring that the audit is focused on areas of significant risk or opportunity for improvement, in line with IIA standards.
NEW QUESTION # 354
一家製造公司的首席審計執行官 (CAE) 在今年的審計計劃中納入了利用經驗豐富的外部服務提供者對該公司實驗室進行的審查。審計計劃已獲得審計委員會批准，沒有任何變更。誰負責確保本次活動的結論得到充分支持7
- A. 審計委員會
- B. 首席執行官
- C. 外部服務供應商
- D. CAE。
Answer: D
NEW QUESTION # 355
下列哪一項不是控制自我評估 (CSA) 的直接好處？
- A. CSA 允許流程擁有者識別、評估和建議改善控制缺陷。
- B. CSA 提高控制意識。
- C. CSA 允許管理階層對審核計畫進行輸入。
- D. CSA 可以改善控制環境。
Answer: C
Explanation:
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.
NEW QUESTION # 356
在製定人才管理策略時，下列哪一項對首席審計執行官最有幫助？
- A. 成熟度分析
- B. 差距分析
- C. 員工偏好
- D. 外部稽核覆蓋範圍
Answer: B
Explanation:
When developing a talent management strategy, a chief audit executive would find a gap analysis most helpful. A gap analysis identifies the differences between the current skills and competencies of the internal audit staff and the skills and competencies needed to achieve the audit function's objectives. This analysis helps in understanding the specific areas where training, recruitment, or other talent development efforts are necessary, thus enabling the development of a targeted and effective talent management strategy.
Reference:
IIA Practice Guide: "Talent Management for Internal Auditors"
IIA Standard 2030: "Resource Management"
NEW QUESTION # 357
作為內部審計協助年度外部審計的一部分，內部稽核師需要對銀行帳戶餘額進行初步分析審查。這涉及透過網路驗證當前年末餘額，將當前年末餘額與上一年期末餘額進行比較，以突出顯示重大變化。下列哪一項是核實目前年末銀行餘額的最可靠來源？
- A. 銀行確認函
- B. 截至年底的銀行調節表
- C. 內部 bonk 語句
- D. 截至年底的銀行帳戶總帳餘額
Answer: A
Explanation:
Bank confirmations are the most reliable source for verifying the current year-end bank balances. These confirmations are direct responses from the bank to the auditor, providing independent verification of the account balances as of the end of the year. This external confirmation is considered more reliable than internal documents like bank statements, reconciliations, or general ledger balances because it comes directly from a third-party source, ensuring its accuracy and completeness.
Reference:
The Institute of Internal Auditors (IIA) - Practice Guide: External Confirmations Auditing Standards (e.g., ISA 505 - External Confirmations)
NEW QUESTION # 358
內部稽核師希望評估組織在一段時間內開立的銷售發票的完整性。
- A. 老化分析
- B. 差距分析
- C. 重複分析師
- D. 付款條件分析
Answer: B
Explanation:
A gap analysis is used to assess the completeness of sales invoices by identifying any missing records within a sequence. This technique helps in pinpointing any sales that might have been omitted or unrecorded during the invoicing process. By comparing expected sequences with actual recorded transactions, the auditor can identify discrepancies and ensure all sales are accounted for.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Data Analytics
* IIA Standard 2320 - Analysis and Evaluation
NEW QUESTION # 359
下列哪一項是適當監督參與的範例？
- A. 負責的審計師提供合理保證，確保業務目標得到滿足。
- B. 資深內部稽核師要求每位審計師審查並初步同事的工作文件的完整性和格式。
- C. 審計師需要保留其活動的每日記錄，以便負責審計師在參與後進行審查。
- D. 一位新的內部稽核師由一位經驗豐富的稽核師陪同進行高度敏感的詐欺調查。
Answer: A
Explanation:
A properly supervised engagement ensures that the audit is conducted effectively, efficiently, and in accordance with IIA standards. The auditor in charge has the responsibility to oversee the audit process and ensure that the engagement objectives are achieved.
* IIA Standard 2340 - Engagement Supervision:
* This standard requires that engagements be supervised to ensure that objectives are achieved, work is performed according to appropriate standards, and the results are supported by sufficient, relevant, and reliable evidence.
* Reasonable Assurance:
* The auditor in charge must provide reasonable assurance that the audit engagement's objectives were met. This involves reviewing work performed, ensuring compliance with audit standards, and verifying that conclusions are supported by adequate evidence.
* IIA Practice Advisory 2340-1:
* The advisory emphasizes the role of the auditor in charge in providing oversight throughout the audit engagement. This includes ensuring that auditors follow procedures, apply professional judgment, and that all significant findings are appropriately addressed.
* Option A (Daily record review): While keeping a record is good practice, it does not constitute comprehensive supervision.
* Option B (Review by peers): Peer review is useful but does not replace the overarching responsibility of the auditor in charge.
* Option C (Accompanying new auditors): This is part of training and guidance but does not alone ensure that engagement objectives are met.
Detailed Explanation:Why Not Other Options?
NEW QUESTION # 360
根據 MA 指南，參與工作計劃在組織流程審查中測試下列哪一項？
- A. 過程控制。
- B. 流程風險
- C. 流程目標。
- D. 進程範圍
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 # 361
在對財務職能進行審查期間，內部稽核師發現了所有銀行帳戶可能淨額包含在日常對帳流程中的風險。
下列哪一項因應措施對於減輕這種風險最有效？
- A. 財務主管設定銀行對帳單上的金額閾值，以便與系統中的資料進行核對
- B. 財務分析師每天對透過電子郵件獲得的所有銀行對帳單與系統中的資料進行核對
- C. 財務分析師查看財務系統自動產生的每日報告，該報告顯示尚未上傳到會計系統的銀行對帳單。
- D. 財務主管尋求銀行對一年內處理的銀行報表進行年度確認
Answer: C
Explanation:
To mitigate the risk that all bank accounts may not be included in the daily reconciliation process, the most effective response is to ensure that the treasury analyst reviews a daily report generated by the treasury system. This report highlights any bank statements that have not been uploaded into the accounting system, ensuring that all accounts are accounted for in the reconciliation process. This automated approach reduces the risk of human error and ensures completeness and accuracy in the reconciliation process.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: Auditing the Treasury Function IIA Standard 2130 - Control
NEW QUESTION # 362
根據 IIA 指南，下列哪些行為可能會危及內部稽核職能的獨立性？
- A. 與管理階層一起識別和評估風險。
- B. 在風險管理流程中沒有發揮積極作用或參與。
- C. 審核風險管理流程的合理性。
- D. 協調和管理風險管理流程。
Answer: D
Explanation:
According to the Institute of Internal Auditors (IIA) guidance, the independence and objectivity of the internal audit function are fundamental principles. Independence is compromised if the internal audit function takes on roles or responsibilities that are part of management's duties. Coordinating and managing the risk management process is a management responsibility. If internal auditors assume this role, it impairs their ability to remain independent and objective when auditing the effectiveness of the risk management process. Reference: IIA Standard 1112 - Chief Audit Executive Roles Beyond Internal Auditing
NEW QUESTION # 363
關於鑑證業務的審計目標，下列哪一項敘述是正確的？
- A. 營運管理階層必須與內部稽核師合作決定審計目標
- B. 審計目標可能會也可能不會考慮詐欺的可能性，這取決於評估的可能性和影響
- C. 審計目標可以在業務開始後進行調整，並且不需要與評估的風險保持一致
- D. 審核目標必須考慮詐欺和違規的可能性
Answer: D
Explanation:
According to IIA guidance, the audit objective for an assurance engagement must consider the possibility of fraud and noncompliance. This consideration is essential for ensuring that the audit adequately addresses potential risks that could impact the organization. Assessing the possibility of fraud and noncompliance helps in identifying areas where controls might be deficient and where significant risks might be present, thus enabling the internal audit activity to provide meaningful and relevant recommendations.
References:
* The Institute of Internal Auditors (IIA) Standard 2120 - Risk Management: "The internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk."
* IIA Practice Guide on "Fraud Risk Assessment"
NEW QUESTION # 364
關於與利害關係人溝通參與結果，下列何者是正確的？
- A. CAE 必須評估組織的潛在風險，酌情諮詢高級管理層和法律顧問，並在法律、法規或監管要求未另行規定的情況下，在將結果發布給組織外部各方之前，通過限制結果的使用來控制傳播。
- B. 所有內部稽核工作結束後，應隨時向董事會提交最終書面內部稽核報告。任何情況下應避免使用執行摘要。
- C. 當首席審計執行長 (CAE) 認為管理階層已接受的風險水準可能超出組織可接受的範圍時，CAE 必須與高階管理層討論此事。如果 CAE 認為問題尚未解決，則應向監管機構徵求意見。
- D. 在發布最終書面報告之前，首席審計執行官 (CAE) 應避免發布任何中期報告，即使是高風險觀察報告，以避免洩露敏感資訊。
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
According to IIA Standard 2440 and Practice Advisory, internal audit results must be communicated in a controlled and appropriate manner. When reports are to be shared outside the organization, the CAE must evaluate risks, consult with senior management and legal counsel, and restrict dissemination unless disclosure is legally required. Option A is misleading because the CAE must escalate unresolved risk acceptance to the board, not regulators unless mandated. Option B is incorrect since interim reports for urgent, high-risk issues are appropriate and sometimes necessary. Option D is inaccurate because boards may receive executive summaries, not necessarily full reports in every case. The correct requirement is Option C:
the CAE ensures external communications are controlled and aligned with laws and organizational policies.
NEW QUESTION # 365
在估計固有風險的影響時，內部稽核師應考慮下列哪些因素？
- A. 與風險相關的財務和非財務因素
- B. 實施適當控制後的殘餘風險
- C. 熱圖上辨識的風險數量
- D. 發生的機率和頻率
Answer: A
Explanation:
When estimating the impact of an inherent risk, internal auditors should consider both financial and nonfinancial factors. Financial factors include direct monetary impacts, while nonfinancial factors may include reputational damage, operational disruptions, and compliance issues. Considering a broad range of factors provides a comprehensive understanding of the potential impact of the risk, which is essential for effective risk assessment and management.
:
Institute of Internal Auditors (IIA) Standards: Performance Standards 2120: Risk Management COSO Enterprise Risk Management (ERM) Framework: Risk Assessment and Risk Response Components
NEW QUESTION # 366
外部審計員發現了涉及多個部門的一些生產過程控制缺陷。因此，高階管理層要求內部稽核部門完成所有相關人員的內部控制訓練。根據 IIA 指南，首席審計執行官最適合採取下列哪一項行動？
- A. 拒絕接受諮商委託，因為這會違反獨立性。
- B. 接受參與，但聘請外部訓練專家來提供必要的專業知識。
- C. 即使審計業務人員先前負責接受訓練的營運領域，也要接受業務。
- D. 與外部審計師合作，確保最有效地利用資源。
Answer: B
Explanation:
According to the IIA's guidance, internal audit can accept consulting engagements, including providing training, as long as it does not impair their independence and objectivity. In this scenario, the most appropriate action for the chief audit executive (CAE) is to accept the engagement and hire an external specialist to deliver the training. This ensures that the internal audit activity does not compromise its independence by training on areas where they might later need to provide objective assurance. By using an external expert, the CAE ensures the training is conducted by someone with the requisite expertise and without any conflict of interest.
Reference:
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 1130: Impairment to Independence or Objectivity.
IIA Practice Guide, "Independence and Objectivity."
NEW QUESTION # 367
在審計工作中，進行流程演練的主要目的是什麼？
- A. 為本次活動制定抽樣計畫。
- B. 制定評估潛在損失的計畫。
- C. 評估控制設計。
- D. 為測試控制措施的有效性做準備。
Answer: C
Explanation:
A flowchart is primarily used to evaluate the design of controls by visually representing the sequence of operations, decision points, and control activities within a process. This helps the internal auditor identify weaknesses, redundancies, and gaps in internal controls.
* Preparing for testing the effectiveness of controls (A) comes later in the audit process, after evaluating the design.
* Planning for evaluating potential losses (B) focuses on risk assessment rather than control design.
* Preparing a sampling plan (C) is a different step in the audit process, where the auditor determines the scope and sample size.
Reference:IIA's International Professional Practices Framework (IPPF) - Implementation Guide 2200:
Engagement Planning.
NEW QUESTION # 368
下列何者是內部稽核活動與管理階層定義的風險範圍相協調的優點？
- A. 業務經理可以識別和評估每個類別中發生的風險。
- B. 提高完整性，包括政治、供應商和社群媒體等風險類別。
- C. 需要進行組織範圍內的審核，因為類別內的風險事件以多種不同的方式發生。
- D. 內部稽核活動可以依賴管理階層的風險評估。
Answer: B
Explanation:
* A. Increased completeness:Correct. Coordination ensures comprehensive risk identification across diverse categories.
* B. Business managers can identify and assess risks:While true, this is not a primary advantage for internal audit coordination.
* C. The internal audit activity can rely on management's risk assessment:Internal audit should validate, not solely rely on management's assessment.
* D. Organizationwide audits are required:Misrepresents the purpose of risk universe coordination.
CIA Exam Syllabus Reference:
Domain II: Risk Management and Control - Risk Universe.
NEW QUESTION # 369
內部稽核師發現風險領域有需要立即關注的不一致之處。下列哪一項措施最適合審計師？
- A. 制定行動計畫來解決不一致問題
- B. 評估與組織使命不一致的風險
- C. 向高階管理層發布中期報告
- D. 聯絡監管機構報告不一致之處並建議採取糾正措施
Answer: C
Explanation:
Comprehensive and Detailed Explanation:
Per IIA Standard 2440 - Disseminating Results, if an engagement reveals issues that require urgent management action, the auditor should issue an interim communication rather than waiting for the final report. This ensures that management is alerted promptly to risks that could materially affect the organization.
Option A is not appropriate because developing corrective action plans is management's responsibility, not audit's. Option B, direct reporting to regulators, bypasses governance channels unless laws require immediate external reporting. Option C (risk assessment) is part of planning but does not satisfy the urgency of immediate communication. The best response is Option D: communicate the critical inconsistencies promptly to senior management through an interim report, allowing them to take timely corrective measures.
NEW QUESTION # 370
......
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