IIA-CIA-Part2-CN Exam Preparation Material with New IIA-CIA-Part2-CN Dumps Questions
IIA-CIA-Part2-CN 2026 Training With 712 QA's
NEW QUESTION # 97
內部稽核師想要識別組織薪資系統中潛在的幽靈員工稽核師提取以下數據
- 包含員工姓名的人力資源資料涉及僱用條件和識別碼
- 薪資數據
- 來自入口系統的日誌
利用這些數據，審核員能夠辨識下列哪一類幽靈員工？
- A. 實際出現在工作場所但不履行指定工作職責的員工
- B. 與分包商之一有關係的員工
- C. 支付的工資高於批准工資的員工
- D. 儘管僱用期滿但仍獲得報酬的員工
Answer: D
Explanation:
The data extracted by the internal auditor includes human resources data with employment conditions, payroll data, and entrance logs. With this information, the auditor can identify employees who are getting paid even though their employment has expired. By comparing the employment conditions and expiration dates in the HR data with the payroll data, the auditor can detect discrepancies where individuals continue to receive payments beyond their employment period. Entrance logs can help corroborate these findings by showing the lack of physical presence of these employees, further supporting the identification of ghost employees who no longer work for the organization but still appear on the payroll.
IIA Practice Guide: "Auditing Employee Benefits"
COSO Internal Control - Integrated Framework
NEW QUESTION # 98
內部稽核師想要比較一個季度與另一個季度的績效資訊。審計員會使用哪種分析程序？
- A. 垂直分析
- B. 基準分析
- C. 比率分析
- D. 趨勢分析
Answer: D
Explanation:
Trend analysis is the analytics procedure that an internal auditor would use to compare performance information from one quarter to another. This technique involves analyzing data over a specific period to identify patterns, trends, and changes in performance metrics. Trend analysis helps auditors understand the direction of key performance indicators and assess whether performance is improving, declining, or remaining stable.
Reference:
The Institute of Internal Auditors (IIA) Standards
Data Analytics Techniques in Internal Auditing
NEW QUESTION # 99
內部稽核師對合約的適當授權進行測試，發現樣本中發現的偏差率等於可容忍偏差率。下列哪一種情況是內部稽核師根據此結果做出最適當的結論？
- A. 內部稽核師得出結論，指定的控制措施的有效性可以接受
- B. 內部稽核員結論認為管理階層可能過度依賴我指定的控制
- C. 內部稽核師得出結論，需要進行額外的測試來評估指定的控制
- D. 內部稽核師的結論是，指定的控制比實際情況更有效。
Answer: A
Explanation:
When the rate of deviations discovered in the sample equals the tolerable deviation rate, it means that the control is functioning at the level deemed acceptable by the auditor's predefined criteria. This does not necessarily imply that the control is flawless, but rather that its effectiveness meets the minimum standards set by the audit plan. Therefore, the internal auditor can conclude that the control is acceptably effective, but should also note the potential need for improvement.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2320 - Analysis and Evaluation COSO Framework - Control Activities
NEW QUESTION # 100
審計觀察結果如下：
「儘管有組織規則，但該子公司沒有批准的信用風險管理政策。該子公司正在與信用評級非常高的客戶建立聯繫。內部審計團隊測試了50 個聯絡人，其中17 個客戶的信用記錄較差。
- A. 標準與條件。
- B. 條件與原因
- C. 效果與標準
- D. 因果關係。
Answer: C
Explanation:
The observation in question includes the condition ("no approved credit risk management policy" and "17 out of 50 contacts showed clients with a poor credit history") and the cause (the subsidiary concluding contacts with high-risk clients). However, it lacks the effect, which should explain the potential or actual impact of this deficiency on the organization (e.g., financial losses, increased credit risk). Additionally, it is missing the criteria, which should reference the specific rules or policies that are not being followed (e.g., the organization's credit risk management policy requirements). Including these components would provide a complete and actionable observation.
Reference:
The Institute of Internal Auditors (IIA) - Practice Guide: Audit Reports and Working Papers
NEW QUESTION # 101
下列哪些關於保障圖的陳述是正確的？
- A. 業務主管使用保證圖來協調分配給保證業務的各個內部審計團隊成員的角色
- B. 保證圖列出了內部稽核團隊在保證業務期間執行的程序和測試活動
- C. 保障地圖是整個組織內部稽核活動所執行的所有保障活動的圖片
- D. 首席審計執行官使用保證圖來與其他內部和外部保證提供者協調保證活動
Answer: D
Explanation:
An assurance map is a tool used by the chief audit executive (CAE) to provide a visual representation of the assurance activities performed by various assurance providers within the organization, including internal audit, compliance, risk management, and external auditors. It helps in identifying areas of overlap, gaps in assurance coverage, and ensuring efficient and effective coordination among different assurance providers.
References:
* The IIA's Practice Guide on Coordinating Risk Management and Assurance.
NEW QUESTION # 102
電力供應商的內部稽核員會分析與客戶家庭用電相關的資料集，包括付款、消費、個人資料等。其目的是評估發票開立流程的完整性。下列哪一種方法最適合實現此目的？
- A. 進行比較，以確定向客戶收取的電費金額與實際消耗資訊之間的偏差
- B. 透過計算以當地貨幣支付的金額與以兆瓦時為單位的電量之間的關係進行比率分析
- C. 對客戶的付款歷史進行趨勢分析，並標記那些付款和債務最不一致的客戶
- D. 分析客戶在指定時間內的電力消耗模式，並識別消耗峰值
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
Completeness in invoicing means that all services delivered (electricity consumed) are properly billed.
Therefore, the most effective approach is directly comparing consumption data with billed amounts (D) to identify unbilled usage. Options A and C provide insight into payment behavior or consumption trends but do not test billing completeness. Option B (ratio analysis) could provide high-level patterns but would not pinpoint specific missing invoices. The most reliable procedure is a one-to-one reconciliation between metered consumption and invoicing data, as it ensures every unit of electricity delivered is accounted for in billing. This method aligns with IIA Standard 2310 - Identifying Information, which requires sufficient, relevant, and reliable evidence to support audit conclusions. By directly comparing inputs (consumption) and outputs (invoices), the auditor can identify systemic gaps, errors, or fraud in the billing process.
NEW QUESTION # 103
在對某個組織的子公司進行審計期間，內部稽核師在工作底稿中註意到以下內容：
「作為跨國組織在該特定國家的子公司，該實體必須每年向相應部門進行註冊。但是，該子公司在上一年沒有提交註冊所需的文件。不遵守內部和外部法規可能會導致相關機構的處罰或罰款，建議子公司管理層確保遵守相關法律，作為一項可追償行動，管理層應盡快在當年註冊子公司。該敘述的哪一部分代表了審計師在最終報告中觀察到的情況？
- A. “......該實體必須每年向相應部門註冊。”
- B. “…管理層應盡快在當年註冊子公司。”
- C. “...該子公司在上一年沒有提交註冊所需的文件。”
- D. “…不遵守內部和外部法規可能會導致相關機構的處罰或罰款。”
Answer: C
Explanation:
In internal auditing, the "condition" of an observation refers to the specific state or situation that has been identified during the audit. It describes what is actually occurring and provides the factual basis for the observation. In this case, the statement "... the subsidiary did not submit required documentation for registration in the prior year." explicitly describes the observed deficiency, which is the failure to submit the necessary documentation. This condition highlights the exact issue that needs to be addressed by management.
IIA Practice Guide: "Audit Documentation"
IIA Standard 2410: "Criteria for Communicating"
NEW QUESTION # 104
對於希望改善向利害關係人通報其社會責任績效的組織而言，下列哪些資源最為有效？
- A. 全球報告倡議組織。
- B. COSO企業風險管理架構。
- C. 開放合規與道德小組。
- D. ISO 26000
Answer: A
Explanation:
* Understanding the GRI: The Global Reporting Initiative (GRI) provides a comprehensive framework for reporting on sustainability performance, including social responsibility aspects.
* Framework and Standards: GRI standards are widely used and recognized globally, which helps organizations benchmark their performance against other entities using the same framework.
* Stakeholder Communication: The GRI framework emphasizes transparency and accountability in reporting, making it an effective tool for informing stakeholders about an organization's social responsibility performance.
* Comprehensive Coverage: GRI covers various aspects of social responsibility, including economic, environmental, and social impacts, providing a holistic view of an organization's performance.
References:
The Global Reporting Initiative (GRI) .
NEW QUESTION # 105
在完成後續審計業務後，首席審計執行長 (CAE) 指出，管理層尚未實施任何緩解措施來解決初始審計報告中報告的高風險。 CAE 必須採取什麼初步步驟來解決這種情況？
- A. 與負責風險領域的管理階層成員討論此問題。
- B. 將問題上報給董事會。
- C. 向外部審計師報告狀況。
- D. 將問題傳達給高階管理層。
Answer: A
Explanation:
The initial step the CAE should take is to discuss the issue with the members of management responsible for the risk area. This discussion allows the CAE to understand the reasons for the lack of action, provide an opportunity for management to explain their position, and encourage them to implement the necessary mitigation measures. If this discussion does not lead to satisfactory action, the CAE would then escalate the issue to senior management or the board as appropriate.References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
* "Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.
NEW QUESTION # 106
應先執行下列哪一項參與監督活動？
- A. 確保評估及時完成合作的風險
- B. 確保審核團隊成員完成績效評估
- C. 確保內部稽核建議切實可行、具成本效益且具有附加價值
- D. 確保內部稽核結論是基於充分且可靠的證據
Answer: A
Explanation:
Ensuring that risks to the timely completion of the engagement are assessed should be performed first during engagement supervision activities. This initial step is crucial as it sets the foundation for the entire audit process. By identifying and assessing risks early, the audit supervisor can develop appropriate plans and strategies to mitigate these risks, ensuring that the engagement stays on track and is completed within the allocated time frame. Addressing this aspect first helps in prioritizing tasks, allocating resources effectively, and managing any potential obstacles that might delay the audit process.
Reference:
The Institute of Internal Auditors (IIA) Standards
Internal Audit Engagement Planning and Risk Assessment Procedures
NEW QUESTION # 107
根據 IIA 指南，組織對詐欺的哪些要素影響最大？
- A. 壓力。
- B. 激勵措施。
- C. 機會。
- D. 合理化。
Answer: C
Explanation:
According to the Institute of Internal Auditors (IIA) guidance, organizations have the most influence over the "opportunity" aspect of the fraud triangle. The fraud triangle consists of three elements: pressure, opportunity, and rationalization. While pressure and rationalization are largely influenced by personal and external factors beyond the organization's direct control, opportunity refers to the circumstances that allow fraud to occur, which can be directly managed and controlled by the organization through internal controls, policies, and procedures. Reference: = IIA's "Managing the Business Risk of Fraud: A Practical Guide" and the IIA's Practice Guide on "Internal Audit's Role in Preventing and Detecting Fraud".
NEW QUESTION # 108
內部稽核師被要求對組織新收購的子公司進行鑑證業務。
- A. 子公司管理團隊的資格和能力以及對風險和控制的理解
- B. 子公司之前的業績，特別是過去三年的財務業績以及外部審計審查的結果
- C. 組織策略目標、風險、控制架構以及利害關係人對審計的期望
- D. 子公司先前的內部稽核結果、所提供的建議以及所建議的行動是否已實施
Answer: C
Explanation:
When developing the objectives for an assurance engagement in a newly acquired subsidiary, the most critical items to consider are the organizational strategy, objectives, risks, control framework, and the expectations of stakeholders regarding the audit. This holistic approach ensures that the internal audit aligns with the broader goals and risk management processes of the organization, providing a comprehensive evaluation of the subsidiary's operations within the context of the entire entity.
* Organizational Strategy and Objectives: Understanding the overarching goals and strategic direction of the organization helps to align the audit objectives with business priorities and ensures that the subsidiary's operations are evaluated in the context of their contribution to these goals.
* Risks: Identifying and assessing the risks associated with the subsidiary is essential for focusing audit efforts on areas that could significantly impact the organization. This involves understanding both inherent and residual risks.
* Control Framework: Evaluating the existing control framework within the subsidiary helps determine the adequacy and effectiveness of controls in mitigating identified risks.
* Stakeholder Expectations: Considering what stakeholders expect from the audit helps in shaping objectives that address key concerns and provide valuable insights, fostering greater acceptance and implementation of audit recommendations.
This comprehensive approach ensures the audit is relevant, targeted, and capable of adding significant value to the organization by addressing key risk areas and strategic objectives.
The Institute of Internal Auditors (IIA) Standards
IIA Practice Guide: Formulating and Expressing Internal Audit Opinions
NEW QUESTION # 109
下列哪一項操作最好地描述了內部稽核師使用測試資料來確定組織的新應付帳款系統是否避免處理可疑付款發票？
- A. 建立一個自動化工具，每天監控電腦程式是否有需要糾正措施的潛在問題。
- B. 在電腦程式中嵌入工具來分析發票的審核流程，以找出可能阻礙付款的潛在問題
- C. 將發票新增至電腦程式中，以評估審核過程的可靠性和有效性以及控制措施是否有效。
- D. 使用自動化系統協助內部稽核員自動進行發票電腦程式的風險分析
Answer: C
Explanation:
Adding invoices to the computer program to assess the reliability and effectiveness of the review process and whether controls work best describes an internal auditor's use of test data. This approach involves introducing test data into the system to evaluate how well the system processes invoices and whether it effectively identifies and prevents questionable invoices from being processed for payment.
Reference:
IIA Standards: 1220.A2 - Proficiency and Due Professional Care
IIA Practice Guide: Use of Technology in Auditin
NEW QUESTION # 110
內部稽核師最有可能被問到下列哪一個稽核步驟？
- A. 審計員擔保支票副本樣本以支援憑證包，從而測試支票的有效性。
- B. 審計師根據管理階層斷言重新計算壞帳準備金。
- C. 審計員透過現場目視驗證設備是否存在來確認組織對實體設備的所有權。
- D. 審計員將銷售發票與出貨單據相抵，以得出發票已開立的結論。
Answer: C
Explanation:
Comprehensive and Detailed Explanation From Exact Extract:
According to the CIA Exam syllabus, internal auditors must design and perform procedures that provide sufficient, reliable, relevant, and useful information (Standard 2310). Simply visually confirming equipment on-site does not confirm ownership; it only establishes physical existence. Ownership requires review of purchase invoices, titles, or registration documents.
The other procedures listed (vouching checks, reconciling invoices with shipping documents, and recalculating allowances) are appropriate and provide reliable audit evidence. Option A would therefore be questioned, as it does not sufficiently address the stated audit objective of ownership verification.
NEW QUESTION # 111
在一家建築公司，內部稽核師正在計劃對公司設計和建造電網連接的流程進行審計。
* 客戶申請核准後首付10%
* 施工前第二次支付70%
* 施工完成後第三次付款20%
審計師應測試下列哪些關鍵控制措施，以確保公司不會承擔任何不必要的信用風險？
- A. 確保在開始設計和施工之前驗證申請並獲得批准的控制措施
- B. 確保在支付第二張發票後啟動施工訂單的控制措施
- C. 確保在批准施工之前完成併網設計的控制措施
- D. 確保根據項目總成本正確計算所有三張發票的控制措施
Answer: B
Explanation:
To ensure that the company is not taking any unwanted credit risks, the internal auditor should test controls that ensure construction orders are initiated only after the second invoice, which represents 70% of the payment, is paid. This control is critical because it minimizes the financial risk to the company by ensuring that a significant portion of the payment is received before the majority of the work is undertaken. This practice helps protect the company from potential non-payment issues and reduces the financial exposure associated with the project.
:
COSO Framework
The Institute of Internal Auditors (IIA) Standard 2130: Control
NEW QUESTION # 112
對於可折舊資產，在中期使用點之後的幾年裡，下列哪一種折舊方法會導致最高的折舊費用？
- A. 直線。
- B. 年份數字總和。
- C. 餘額下降。
- D. 雙倍餘額遞減。
Answer: D
Explanation:
Depreciation methods allocate the cost of an asset over its useful life. Different methods impact the depreciation expense reported each year.
* Option A: Sum of the years' digits.
* This is an accelerated depreciation method, which results in higher depreciation expense in the early years but not as high as the double-declining balance method.
* Option B: Declining balance.
* This method also results in higher depreciation expenses in the early years but is less accelerated compared to the double-declining balance method.
* Option C: Double-declining balance.
* This is the most accelerated method of depreciation among the options listed. It results in the highest depreciation expense in the early years of the asset's life. After the mid-service point of the asset, the double-declining balance method will still produce higher depreciation expenses compared to other methods.
* Option D: Straight line.
* This method results in equal depreciation expenses each year over the asset's useful life, leading to lower depreciation expenses in the later years compared to accelerated methods.
Reference:
As per accounting principles and guidelines (e.g., GAAP and IFRS), the double-declining balance method is a form of accelerated depreciation that provides higher depreciation expenses earlier in the life of an asset. This method applies a constant rate of depreciation to the declining book value of the asset each year, which is why it results in the highest depreciation expense after the mid-service point.
NEW QUESTION # 113
下列哪一項是內部稽核師在業務期間發布中期報告的主要原因？
- A. 為負責所審查領域的人員提供立即針對某些觀察結果採取行動的機會。
- B. 提供受審查領域的管理階層和稽核主管短期參與的狀態更新。
- C. 驗證高階管理層要求的糾正措施是否依約定完成。
- D. 確認與合作期間確定的初步觀察和結論一致。
Answer: A
Explanation:
Step-by-Step Detailed Explanation:
A . To provide a status update on a short engagement to management of the area under review and to the audit supervisor:
While useful, this is not the primary purpose of issuing interim reports.
B . To confirm agreement with preliminary observations and conclusions identified during the engagement:
Interim reports are not primarily for reaching agreement but for prompt communication of actionable items.
C . To provide those responsible for the area under review with the opportunity to act on certain observations immediately:
Correct. Interim reports are issued when there are observations that require immediate action or management's attention before the final report is issued.
D . To verify that the corrective actions required by senior management are completed as agreed:
Verifying corrective actions occurs after final recommendations are implemented, not through interim reporting.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Reporting and Communication.
NEW QUESTION # 114
下列哪一種參與技巧最能滿足消除影響組織採購職能的個人利益衝突情況的目標？
- A. 觀察
- B. 文件檢查
- C. 查詢
- D. 分析審查
Answer: B
Explanation:
To identify a personal conflict-of-interest situation affecting an organization's procurement function, inspecting documents is the most effective engagement technique. This involves reviewing relevant documentation such as procurement records, conflict of interest disclosures, vendor contracts, and employee relationships with vendors. This technique provides concrete evidence and can reveal discrepancies or relationships that suggest a conflict of interest, offering a clear and objective basis for any findings.References
:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2310 - Identifying Information
NEW QUESTION # 115
根據 IIA 指南，下列哪項策略對實現內部稽核活動 (IAA) 目標的貢獻最小？
- A. 建立適當且符合組織治理架構的 IAA 報告格式和頻率。
- B. 使用 IAA 參與和諮詢報告的結果來指導當前和未來的內部審計活動。
- C. 建立對監控和報告流程的定期審查，以協助確保相關的 IAA 報告。
- D. 使組織活動與內部稽核活動保持一致，並根據核准的 IAA 績效衡量標準進行衡量。
Answer: D
Explanation:
While aligning organizational activities to internal audit activities and measuring according to approved IAA performance measures is important, it adds the least direct value to achieving the IAA's objectives compared to the other strategies. Establishing periodic reviews, using engagement results to guide future activities, and ensuring the format and frequency of IAA reporting align with the organization's governance structure are all more directly impactful strategies. References: = IIA Standard 1300 - Quality Assurance and Improvement Program and IIA Standard 1320 - Reporting on the Quality Assurance and Improvement Program.
NEW QUESTION # 116
下列哪一項是合規保證業務的範例？
- A. 提供高階管理層適用法律和法規的內部培訓。
- B. 提供財務報告可靠性控制的運作有效性的測試。
- C. 對與消費者隱私和保密相關的控制措施的設計充分性進行評估。
- D. 評估客戶對組織提供的客戶服務的滿意度。
Answer: C
Explanation:
Compliance assurance engagements evaluate the organization's adherence to laws, regulations, policies, or procedures. Assessing controls for consumer privacy aligns with compliance objectives, particularly under data protection regulations such as GDPR or CCPA. Option A refers to training, not assurance. Option C pertains to operational metrics, while Option D relates to financial reporting, not compliance. The IIA CIA syllabus identifies compliance engagements as critical for ensuring organizational alignment with external legal and regulatory expectations (Section III: Compliance Audits).
NEW QUESTION # 117
下列哪一項最能反映最佳的參與目標？
- A. 根據高階管理層的風險評估結果所得出的參與目標
- B. 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。
- C. 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
- D. 從心理審核活動本身的風險評估結果所得出的參與目標
Answer: C
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 # 118
在審查第三方服務提供的電子資料交換應用程式時，內部稽核師應完成下列哪些步驟？
確保加密金鑰符合 ISO 標準。
確定是否對服務提供者的運作進行了獨立審查。
驗證服務提供者的合約是否包含必要的條款。
驗證服務提供者僅使用公共交換資料網路。
- A. 2 和 3。
- B. 1 和 3。
- C. 2 和 4。
- D. 1 和 4。
Answer: A
Explanation:
When conducting a review of an electronic data interchange (EDI) application provided by a third-party service, it is essential to determine whether an independent review of the service provider's operation has been conducted and to verify that the service provider's contracts include necessary clauses. These steps ensure that the service provider operates securely and meets the organization's requirements for data protection and service reliability.
IIA References:
* IIA Standard 2100: Nature of Work indicates that internal audit should evaluate the adequacy and effectiveness of controls, including those at third-party service providers. Verifying that an independent review has been conducted and ensuring that contracts contain the necessary clauses are critical steps in assessing these controls.
* The Practice Guide on Third-Party Risk Management advises internal auditors to review the service provider's contractual agreements and independent audit reports to assess the adequacy of controls and compliance with standards.
NEW QUESTION # 119
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