Instant Access IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Actual Practice Test Engine for Free (Page 30)

Question 141

審計意見指出，生物燃料的年度庫存盤點沒有得到適當的執行沒有訪問燃料場，生物燃料的實際數量沒有與會計數據進行核對該部門的管理層了解該問題並承諾解決該問題內部審計師應何時安排後續審查？

A.盡快，不遲於審核後兩個月
B.當雙方都方便時
C.當管理階層表示問題已解決時
D.財政年度結束前

Question 142

成功的變革管理需要下列哪些條件？
1. 迅速採取決定和必要的行動。
2. 尊重組織的傳統。
3. 變化帶來改進或改革。
4. 內部和外部通訊受到控制。

A.1 和 2
B.1 和 3
C.2 和 3
D.2 和 4

Question 143

一位內部稽核師想要評估該組織的管理機構是否參與了社群媒體使用的策略決策。什麼可以提供最相關的證據？

A.董事會會議記錄
B.執行委員會的社群媒體預算報告
C.該組織的行銷計劃
D.該組織日常社群媒體管理的程序手冊

Question 144

對應付帳款職能的檢查證明了有關職責分離的多項發現。在收到管理階層的回應和行動計畫並記錄在最終報告中後，下列哪一項最適合？

A.在納入適用的變更後進行跟進，以驗證管理層的回應。
B.將項目納入下一次計畫的應付帳款功能審核範圍內。
C.由於管理階層同意調查結果，因此認為無須採取進一步行動。
D.將內部稽核人員安排到會計部門，直到做出修正為止。

Correct Answer: A

After management responds to audit findings and provides an action plan, it is crucial for the internal audit activity to follow up to validate that the promised changes have been implemented and are effective. This follow-up ensures that the issues identified, such as those related to segregation of duties in accounts payable, have been appropriately addressed.
Detailed Explanation:
IIA Standard 2500 - Monitoring Progress:
This standard requires the internal audit activity to monitor the implementation of management's corrective actions. Following up on audit findings is essential to ensure that the actions taken effectively mitigate the identified risks.
Validation of Corrective Actions:
By conducting a follow-up review, the internal audit activity can verify that the changes have been made as planned and assess whether these changes are sufficient to resolve the issues. This process helps maintain the integrity and effectiveness of the internal audit function.
IIA Practice Advisory 2500-1:
The advisory emphasizes the importance of follow-up activities to confirm that management's responses to audit recommendations have been implemented as intended.
Why Not Other Options?
Option B (Include in the next scheduled audit): While this is a backup plan, it may delay the validation of corrective actions, allowing potential risks to persist.
Option C (No further action): This approach is inappropriate because it assumes the problem is resolved without verification, which could lead to unmitigated risks.
Option D (Placing an auditor in the department): This could compromise the independence of the internal audit function and is not a standard practice.
Conclusion: Option A is correct because it ensures that the internal audit activity fulfills its responsibility to validate that management's corrective actions have been implemented and are effective, aligning with IIA standards on monitoring progress.

Question 145

為了執行審計工作，下列哪種類型的資源是最重要且最具挑戰性的？

A.外部資源。
B.IT 資源。
C.人力資源。
D.貨幣預算。

Question 141

Question 142

Question 143

Question 144

Question 145

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