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

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Question 151

下列哪一項最可能促使內部稽核師考慮在稽核計畫中加入詐欺工作步驟？

A.職責分離不當。
B.激勵與獎金計畫。
C.員工報告的問題。
D.缺乏道德政策。

Correct Answer: A

Improper segregation of duties is a fundamental control weakness that significantly increases the risk of fraud. When one individual has control over multiple stages of a financial transaction or operational process, it creates opportunities for fraudulent activities to occur and remain undetected. While incentives and bonus programs (Option B), employee concerns (Option C), and lack of an ethics policy (Option D) are also important indicators of potential fraud risk, they do not present as direct and immediate a vulnerability as improper segregation of duties.
Reference:
IIA Practice Guide on Fraud Prevention and Detection in an Automated World.
IIA Standard 2120: Risk Management.

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Question 152

關於內部控制問卷，下列哪一項敘述是正確的？

A.內部控制問卷對於評估標準作業程序的效度很有用
B.內部控制問卷提供可靠的文件，使內部稽核師能夠在短時間內涵蓋許多控製程序
C.內部稽核師可以使用內部控制問卷作為訪談指南
D.內部控制問卷提供可能需要佐證的直接審計證據

Correct Answer: C

Internal control questionnaires (ICQs) are useful tools for internal auditors to guide interviews with auditees.
They help ensure that all relevant aspects of internal controls are covered systematically during the interview process. While ICQs can help in evaluating the design and existence of controls, they primarily provide a structured format for gathering information from auditees about controls in place, rather than serving as direct audit evidence themselves. Therefore, they aid in the interview process by ensuring comprehensive coverage of control-related inquiries.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.

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Question 153

一位審計客戶對最近諮詢業務的建議做出了回應。客戶表示，幾項建議的流程改善將不會實施。內部稽核活動應採取下列哪些行動來因應？

A.將未解決的問題上報給董事會，因為它們可能會給組織帶來重大風險。
B.與管理階層確認該決定並將該決定記錄在審核文件中。
C.將問題記錄在審核文件中並進行跟進，直到問題得到解決。
D.針對未解決的問題啟動保證工作。

Correct Answer: B

When a client decides not to implement recommended process improvements from a consulting engagement, the internal audit activity should confirm the decision with management and document it in the audit file. This approach ensures that the audit trail is complete and that there is a record of management's acceptance of the associated risks. Escalating the issue to the board (Option A) or initiating an assurance engagement (Option D) might be necessary if the risks are significant, but these actions are not the immediate next steps. Continuous follow-up (Option C) is more relevant to assurance engagements rather than consulting engagements.
Reference:
IIA Standard 2500: Monitoring Progress.
IIA Practice Guide on Consulting Engagements.

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Question 154

在對應付帳款流程進行審計時，一位內部稽核師被指派確認收貨單據上的貨物數量與該貨物的發票數量以及隨後在會計系統中的過帳情況。下列哪一種程序最適合進行此項測試？

A.獨立確認
B.追蹤
C.證實
D.重新表演

Correct Answer: B

Comprehensive and Detailed Explanation From Exact Extract:
* Tracing starts with source documents (e.g., receiving reports) and follows them forward through invoices and accounting entries to ensure completeness.
* Vouching starts with recorded entries and looks backward to supporting documents, testing validity.
* Independent confirmation involves external verification (e.g., with vendors).
* Reperformance involves redoing a control activity.
Here, the test begins with receiving documents and traces forward to invoices and postings, making tracing the correct procedure (Option B).

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Question 155

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.
Reference:
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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