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

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Question 121

下列關於風險管理流程支援內部稽核活動的敘述哪一項是正確的？

A.如果組織沒有內部稽核部門，風險管理流程可以為組織提供更廣泛的內部稽核服務
B.風險管理流程透過評估關鍵控制是否充分且有效來支援內部稽核。
C.風險管理流程可以確定所有重大風險是否已被識別並正在處理。
D.風險管理流程建立了組織特定的記錄化風險管理架構。

Correct Answer: B

The statement that the risk management process supports internal audit by evaluating whether critical controls are adequate and effective is true. The risk management process provides a framework for identifying, assessing, and managing risks, and internal audit uses this information to evaluate the adequacy and effectiveness of controls in place to mitigate those risks. This support helps internal audit focus on areas of high risk and ensure that controls are functioning as intended.
Reference:
IIA Standards: 2120 - Risk Management
IIA Practice Guide: Assessing the Adequacy of Risk Management Processes

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Question 122

完成鑑證業務後，首席審計執行長 (CAE) 得出結論認為，管理層已接受了組織可能無法接受的風險等級。 CAE 最適合的第一步是什麼？

A.與高階管理層討論此問題。
B.僅與執行長討論此問題。
C.通知董事會。
D.與負責風險領域的管理階層成員討論此問題。

Correct Answer: A

The IIA Standards require the CAE to communicate risk acceptance that may be unacceptable to senior management and the board. The first step is to discuss the issue with senior management to understand their perspective and potentially resolve the concern. If senior management does not take appropriate action, the CAE must then inform the board to ensure they are aware of the risk and can take necessary action.
:
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.

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Question 123

內部稽核師正在對組織的供應商進行審查，以了解是否存在任何可能的利益衝突。下列哪一項可以為審計師達成此目標提供最大的協助？

A.供應商合約。
B.員工主列表。
C.付款記錄。
D.採購政策。

Correct Answer: B

Step-by-Step Detailed Explanation:
A . Vendor contracts:
While vendor contracts may reveal terms, they do not directly identify potential conflicts of interest.
B . Employee master list:
Correct. Comparing the employee master list with vendor information can help identify conflicts of interest, such as vendor ownership or employee relationships.
C . Payment records:
Useful for verifying transactions but not for identifying conflicts of interest.
D . Purchasing policy:
Provides guidelines but does not assist directly in identifying conflicts.
CIA Exam Syllabus Reference:
Domain II: Risk Management and Control - Identifying and Mitigating Conflicts of Interest.

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Question 124

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.支付的工資高於批准工資的員工
B.儘管僱用期滿但仍獲得報酬的員工
C.與分包商之一有關係的員工
D.實際出現在工作場所但不履行指定工作職責的員工

Correct Answer: B

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

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Question 125

在一個擁有大型內部稽核活動且有多個稽核團隊同時執行業務的組織中，業務主管最有可能在新業務的規劃階段執行下列哪項任務？

A.建立一種方法來解決參與過程中可能出現的道德問題的任何專業判斷差異。
B.批准參與工作計劃，以確保該計劃旨在實現參與目標
C.評估測試和結果是否支持參與結果和結論
D.檢查範例測試結果是否有異常。

Correct Answer: B

During the planning phase of a new engagement, an engagement supervisor is responsible for ensuring that the engagement is designed effectively to meet its objectives. One of the critical tasks involves approving the engagement work program. The work program outlines the detailed steps and procedures that the audit team will follow during the engagement. By approving this program, the supervisor ensures that it is comprehensive, aligned with the engagement objectives, and capable of addressing identified risks and controls effectively. This step is essential to ensure that the engagement is conducted systematically and covers all necessary areas.
References:
* The Institute of Internal Auditors (IIA) Standard 2200: Engagement Planning
* IIA Practice Advisory 2200-1: Engagement Planning Considerations

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