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

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Question 111

組織的董事會希望建立正式的風險管理職能，並要求首席審計執行長 (CAE) 參與此過程。根據 IIA 指南，CAE 不應承擔下列哪些角色？

A.管理和協調風險管理流程。
B.審核風險管理流程。
C.參與風險監督委員會、監控活動和狀態報告。
D.未經董事會批准，接受管理階層的風險管理責任。

Correct Answer: D

According to IIA guidance, the chief audit executive (CAE) should maintain independence and objectivity in their role. While the CAE can manage and coordinate risk management processes, audit those processes, and be involved in risk oversight committees, they should not accept management's responsibility for risk management without the board's approval. This ensures that there is no conflict of interest and maintains the CAE's independence. References:
* IIA Standards - 1110: Organizational Independence
* IIA Practice Advisory - 2060-1: Reporting to Senior Management and the Board

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Question 112

高階管理層正在對因可疑的商業行為而對該組織徵收的監管罰款提出質疑。他們的行為和罰款可能會對組織的持續經營能力產生不利影響。首席審計執行官會如何回應？

A.承擔量化和最小化組織殘餘風險的責任。
B.評估可能影響組織穩定性的財務風險水準。
C.向監理機關通報高階管理層的行動並尋求指引。
D.繼續進行諮詢活動，以對該地區類似組織的業務實踐進行基準測試。

Correct Answer: B

When senior management is challenging regulatory fines that could adversely affect the organization's ability to continue business, the chief audit executive (CAE) should assess the level of financial risks that may affect the organization's stability. This approach allows the CAE to evaluate the potential impact of the fines on the organization's financial health and ensure that appropriate risk management strategies are in place.
IIA References:
* IIA Standard 2120: Risk Management requires internal auditors to evaluate the effectiveness and contribute to the improvement of risk management processes. In this scenario, assessing the financial risks helps ensure that the organization is adequately prepared to address the consequences of the fines.
* The Practice Guide on Risk Management suggests that when facing significant risks, such as regulatory fines, the internal audit activity should assess the potential impact on the organization's financial stability and provide insights for management to consider in their decision-making process.

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Question 113

專案主管希望將審核計劃的範圍更改為開始實地工作根據 IIA 指南，在實施任何更改之前，應採取的最重要的行動是什麼？

A.在參與工作文件中記錄更改範圍的理由。
B.確認範圍變更符合組織的目的和目標
C.確認內部稽核活動持續擁有必要的知識與技能
D.就擬議的範圍變更尋求首席審計執行官的批准

Correct Answer: D

According to IIA guidance, before implementing any changes to the audit program's scope prior to beginning fieldwork, the most important action is to seek approval from the chief audit executive (CAE) for the proposed scope change. This ensures that any significant modifications are reviewed and authorized at the appropriate level, maintaining the integrity and alignment of the audit activity with the organization's audit plan and objectives.
:
IIA Standards: 2240 - Engagement Work Program
IIA Standards: 2020 - Communication and Approval

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Question 114

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
C.審核目標必須考慮詐欺和違規的可能性
D.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

Correct Answer: C

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.
:
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"

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Question 115

以下是詳細說明組織的銀行對帳流程的流程圖。從流程圖中可以得到下列哪些結論？

A.準備銀行調節表和將付款記入會計帳簿之間的職責分離存在衝突。
B.在銀行調節過程中，財務部門有適當的職責劃分。
C.財務會計在銀行往來調節過程中的工作量很大。
D.銀行對帳單應從更高層級獲取，例如透過財務主管。

Correct Answer: B

The flowchart indicates that different individuals are responsible for various stages of the bank reconciliation process. The Treasury Accountant posts payments and performs reconciliations, while the Senior Treasury Accountant obtains and uploads bank statements, and the Treasury Supervisor approves/reviews the reconciliations. This segregation of duties ensures that no single individual has control over all aspects of the financial transaction process, which helps in preventing errors and fraud.
:
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Auditing and Assurance Services" by Alvin A. Arens, Randal J. Elder, and Mark S. Beasley

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