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IIA-CIA-Part2-CN Exam
IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Dumps

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Question 106

內部稽核師正在為採購部門準備一份內部控制問卷，作為初步調查的一部分。下列哪一項可以為問題提供最佳資訊來源？

A.相關採購法或法規。
B.公司供應商清單。
C.審核期間對投標樣本的檢討。
D.公司支出及其類別的摘要。

Correct Answer: A

When preparing an internal control questionnaire for the procurement department, referencing relevant procurement laws or regulations ensures that the questions are aligned with the legal and regulatory requirements governing procurement activities. This approach helps to ensure that the questionnaire addresses all necessary compliance issues and identifies potential gaps in the organization's procurement processes that could lead to non-compliance.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations

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Question 107

關於使用流程圖作為稽核工具，下列哪一項說明是正確的？

A.流程圖通常較不適合支援風險和控制矩陣提供的資訊。
B.流程圖比敘述更受青睞，因為它們可以提供有關流程設計和操作的更多細節。
C.流程圖最適用於線性流程，但無法解決與流程相關的所有風險。
D.流程圖描述了流程步驟，但無法提供充分評估流程設計所需的詳細程度。

Correct Answer: C

Flowcharts are particularly effective for visualizing linear processes, as they clearly depict the sequence of steps, decision points, and flow of information. However, while they provide a useful representation of the process, they may not capture all risks, particularly those that are non-linear or involve complex interactions that are not easily represented in a flowchart format.
IIA Reference:
IIA Standard 2320: Analysis and Evaluation requires internal auditors to evaluate the design and implementation of processes. Flowcharts can help auditors visualize and understand process flows but may need to be supplemented with other tools (e.g., risk and control matrices) to capture the full range of risks.
The Practice Guide on Process Mapping indicates that flowcharts are valuable for mapping linear processes but should be used in conjunction with other tools when evaluating complex or non-linear processes.

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Question 108

下列哪一項最適當地描述了針對一家國際公司的子公司使用趨勢分析進行的外部基準測試？

A.將子公司的流動比率與同期另一家公司的流動比率進行比較
B.最近兩個時期子公司普通規模財務報表與產業平均的比較
C.將過去兩個期間該子公司的銷售額與另一家子公司的銷售額進行比較。
D.將子公司的銷售額與最近兩個期間的預算數字進行比較

Correct Answer: B

External benchmarking using trend analysis involves comparing a company's performance metrics with industry standards or averages over a certain period to identify trends and areas for improvement. Comparing common-size financial statements of the subsidiary with the averages of the industry for the last two periods allows for a normalized comparison by expressing financial statement items as a percentage of a common base figure (e.g., total assets or sales). This method highlights the subsidiary's financial structure and performance trends in relation to industry norms, facilitating a comprehensive analysis. Reference:
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
"Benchmarking: An Essential Tool for Assessment, Improvement, and Market Leadership" (Michael J. Spendolini)

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Question 109

內部稽核旨在創建風險和控制矩陣，以更好地了解組織複雜的製造流程。審核員最有可能從下列哪一種方法開始？

A.評估管理階層對關鍵風險敞口的反應
B.分析關鍵控制的成本和效益
C.評估已知控制項的設計充分性
D.對所有相關活化進行演練

Correct Answer: D

When creating a risk and control matrix to understand a complex manufacturing process, the internal auditor should start by conducting a walk-through of all related activities. This approach allows the auditor to observe the processes in action, understand the flow of transactions, and identify key controls and risks. A walk- through provides a comprehensive understanding of the operational context, which is essential for developing an accurate and effective risk and control matrix.
:
The Institute of Internal Auditors (IIA) Practice Guide: Auditing the Control Environment IIA Standard 2210 - Engagement Objectives

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Question 110

首席審計執行長 (CAE) 正在確定將哪些業務納入年度審計計劃。她想考慮組織對風險的態度以及實現目標的困難。 CAE 應參考下列哪些資源？

A.公司風險登記冊。
B.戰略計劃。
C.內部和外部審計報告。
D.董事會會議記錄。

Correct Answer: A

The corporate risk register is a comprehensive document that records identified risks, their assessment in terms of likelihood and impact, and the controls in place to manage them. It reflects the organization's attitude toward risk and highlights areas where achieving objectives may be difficult. The CAE should consult this resource to align the audit plan with the organization's risk profile and ensure that high-risk areas are appropriately audited. References:
* IIA Standards - 2010: Planning
* IIA Practice Guide - Risk Management

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