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

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Question 146

下列哪一種情況需要對所取得的物證進行內部審核？

A.內部審核員從組織的多家零售店進行採購以評估客戶服務
B.內部稽核員就健康和安全問題採訪了多名員工並記錄了他們的答案
C.內部稽核師取得了當前季度財務報告併計算了債務股本比率的變化
D.內部稽核師收到獨立律師簽署的有關交易條款的確認書

Correct Answer: A

Physical evidence in internal auditing refers to tangible, observable, and verifiable information obtained directly through auditors' activities. Making purchases from retail outlets to evaluate customer service involves direct interaction and observation, which constitutes obtaining physical evidence. This differs from documents, interviews, or confirmations, which are considered documentary or testimonial evidence. Reference:
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
"Audit Evidence" (International Standards on Auditing)

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Question 147

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.
Reference:
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 148

關於內部控制問卷 (ICO) 的使用，下列哪一項敘述是正確的？

A.ICQ 非常高效，因為它們最大限度地減少了對調查受訪者進行跟進的需要
B.具有積極調查反應的對照組可以從進一步測試中消除
C.調查問題的答案很容易被誤解
D.ICQ 為具有統一程序的組織提供的價值有限

Correct Answer: C

Internal control questionnaires (ICQs) are used to gather information about the presence and effectiveness of controls within an organization. One of the limitations of ICQs is that the answers provided by respondents can be easily misinterpreted. This misinterpretation can occur due to unclear questions, differences in understanding terminology, or respondents not fully comprehending the context of the questions. Therefore, while ICQs are useful tools for identifying control issues, they require careful interpretation and often necessitate follow-up for clarification to ensure accurate understanding and assessment of the controls.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: "Internal Control Questionnaires"
* IIA Standard 2310: Identifying Information

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Question 149

內部稽核員存取應付帳款記錄並提取與組織車輛購買的燃料相關的資料作為第一步，她按車輛對資料進行排序，並使用電子表格功能來識別在相同或連續日期的所有加油實例，然後她執行了其他測試根據審計師的行為，下列哪一項最有可能是本次業務的目標1？

A.確定燃料是否是出於工作相關目的而購買的
B.估算組織車隊的未來燃料成本
C.確定車輛平均油耗趨勢
D.決定組織支付的燃料費用是否高於產業平均水平

Correct Answer: A

The internal auditor's objective in sorting the data by vehicle and identifying instances of refueling on the same or sequential dates is most likely to determine whether fuel purchases were legitimate and for work- related purposes. By analyzing patterns of refueling, the auditor can identify any anomalies or unusual activity that may suggest misuse or personal use of the organization's vehicles. This helps ensure that organizational resources are being used appropriately and that there are no instances of fraud or abuse.
:
The Institute of Internal Auditors (IIA) Standard 1220 - Due Professional Care: "Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor." IIA Practice Guide on "Data Analytics and Continuous Auditing"

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Question 150

如果內部稽核師在現場工作期間觀察到，下列哪項活動對於與首席稽核執行官正式溝通而言最不重要？

A.可能危及個人健康或安全的行為。
B.有利於一方而損害另一方的行為。
C.損害環境或對環境產生不利影響的行為。
D.隱瞞組織中不當活動的行為。

Correct Answer: B

In the context of internal auditing, activities that pose immediate and significant risks to health, safety, the environment, or that conceal inappropriate activities within an organization are of high importance and typically require formal communication to the chief audit executive (CAE). These activities could have severe legal, financial, and reputational consequences for the organization. While acts that favor one party to the detriment of another are concerning and may indicate ethical or procedural issues, they are generally considered less critical compared to the other options, as they do not necessarily imply immediate and severe risks to individuals or the organization as a whole.References:
* The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2060: Reporting to Senior Management and the Board.
* IIA Practice Guide on Communicating Unacceptable Risk.

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