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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 156

一名內部稽核員正在準備對南美洲和歐洲 3,000 名員工使用的新實施的軟體進行審計。審核員收集相關回饋的最佳方式是什麼？

A.訪問兩個地區的 IT 管理人員
B.檢查區域使用者軟體訓練記錄
C.採訪推動管理階層和負責實施的供應商
D.向兩個地區的軟體使用者分發問卷

Correct Answer: D

To gather relevant feedback on the newly implemented software used by 3,000 employees in South America and Europe, distributing surveys to the software users in both regions is the best approach. Surveys can reach a large number of users quickly and can provide comprehensive feedback on various aspects of the software, including usability, functionality, and user satisfaction. This method allows for the collection of a wide range of opinions and experiences, which can be analyzed to identify common issues and areas for improvement.
:
The Institute of Internal Auditors (IIA) Practice Guide: Auditing IT Projects IIA Standard 2310 - Identifying Information

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Question 157

根據 IIA 指南，下列哪一項最有可能成為參與工作計畫的一部分？

A.從歷史審計和備忘錄中獲得的資訊。
B.風險與控制暫存器或矩陣。
C.資源部署計畫和取樣方法。
D.先前的調查結果和管理階層的回應。

Correct Answer: C

* A. Information obtained from historic audits and memos:Useful for context but not typically part of the formal work program.
* B. Risk and control registers or matrices:Used in the planning phase but not part of the detailed execution in the work program.
* C. Resource deployment plans and sampling methodologies:Correct. These are essential components of the work program, guiding audit execution and resource allocation.
* D. Prior findings and management responses:Inform planning but do not typically appear in the work program itself.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Engagement Work Program.

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Question 158

根據 IIA 指南，下列哪些行為可能會危及內部稽核職能的獨立性？

A.在風險管理流程中沒有發揮積極作用或參與。
B.審核風險管理流程的合理性。
C.協調和管理風險管理流程。
D.與管理階層一起識別和評估風險。

Correct Answer: C

According to the Institute of Internal Auditors (IIA) guidance, the independence and objectivity of the internal audit function are fundamental principles. Independence is compromised if the internal audit function takes on roles or responsibilities that are part of management's duties. Coordinating and managing the risk management process is a management responsibility. If internal auditors assume this role, it impairs their ability to remain independent and objective when auditing the effectiveness of the risk management process. Reference: IIA Standard 1112 - Chief Audit Executive Roles Beyond Internal Auditing

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Question 159

根據 IIA 指南，下列哪一項準確描述了首席審計執行官對最終審計報告的責任？
1. 協調參與後會議，與管理階層討論最終審計報告。
2. 將管理階層的回應納入最終審計報告中。
3. 審核並批准最終審計報告。
4. 確定誰將收到最終審核報告。

A.1 和 2
B.1 和 4
C.2 和 3
D.3 和 4

Correct Answer: D

According to IIA guidance, the chief audit executive (CAE) is responsible for reviewing and approving the final audit report and determining who will receive it. The CAE ensures that the report is complete, accurate, and disseminated to appropriate parties. Including management's responses in the final report and coordinating post-engagement conferences with management, while important, are not the CAE's primary responsibilities.
Reference:
IIA Standards: 2440 - Disseminating Results
IIA Practice Guide: Communicating Results to Management and the Board

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Question 160

根據 HA 指南，下列哪一項是內部稽核師在開始稽核業務之前應執行的關鍵規劃步驟，以建立適當的業務目標？

A.檢視組織結構、管理角色和職責以及操作程序
B.評估管理階層的風險評估和內部稽核活動的風險評估
C.評估流程如何並控制用於滿足監管要求的文件
D.查看涉及待審核區域管理的討論的會議記錄。

Correct Answer: B

A key planning step for internal auditors to establish appropriate engagement objectives is to evaluate management's risk assessment and the internal audit activity's risk assessment. This step ensures that the audit focuses on areas of highest risk and aligns with the organization's risk management framework. By understanding and incorporating the organization's risk priorities, the internal auditors can design their engagements to provide maximum value and assurance regarding the control environment and risk management processes.
Reference:
The Institute of Internal Auditors (IIA) Standard 2010: Planning
IIA Practice Advisory 2010-2: Using the Risk Management Process in Internal Audit Planning

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