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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 161

首席審計執行官被要求定義來年的內部審計活動的關鍵績效指標 (KPI)。 KPI 必須衡量效率和有效性。下列哪一項是衡量有效性的 KPI 範例？

A.內部稽核報告始終在稽核報告截止日期之前提交
B.管理階層完成的參與度調查顯示「達到或超出預期」的閒置
C.下一財政年度每個項目的差旅費用大幅減少
D.內部稽核師決定最少數量的問題，並為每次審計提供解決這些問題的建議

Correct Answer: B

A key performance indicator (KPI) that measures effectiveness reflects how well the internal audit activity achieves its objectives and meets stakeholder expectations. Post-engagement surveys completed by management, indicating a "meets or exceeds expectations" rating, directly measure the perceived value and impact of the audit work. This KPI shows whether the internal audit function is providing useful insights, recommendations, and assurance that align with management's needs and expectations, thus demonstrating the effectiveness of the audit activity.
:
Institute of Internal Auditors (IIA), Practice Guide - Measuring Internal Audit Effectiveness and Efficiency.

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Question 162

在估計固有風險的影響時，內部稽核師應考慮下列哪些因素？

A.發生的機率和頻率
B.與風險相關的財務和非財務因素
C.熱圖上辨識的風險數量
D.實施適當控制後的殘餘風險

Correct Answer: B

When estimating the impact of an inherent risk, internal auditors should consider both financial and nonfinancial factors. Financial factors include direct monetary impacts, while nonfinancial factors may include reputational damage, operational disruptions, and compliance issues. Considering a broad range of factors provides a comprehensive understanding of the potential impact of the risk, which is essential for effective risk assessment and management.
References:
* Institute of Internal Auditors (IIA) Standards: Performance Standards 2120: Risk Management
* COSO Enterprise Risk Management (ERM) Framework: Risk Assessment and Risk Response Components

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Question 163

內部稽核員在採購流程中使用資料查詢工具來審查供應商主文件以取得授權下列哪一項描述了可能正在測試的控制目標？

A.有效性
B.回應
C.效率
D.緩解措施。

Correct Answer: A

In internal auditing, reviewing the vendor master file for authorizations is a test to ensure that only authorized vendors are in the system, which directly relates to the effectiveness of control measures in place. This means verifying that the controls are effective in preventing unauthorized or fraudulent vendors from being added, thereby safeguarding the organization against potential risks such as fraud, unauthorized transactions, or compliance violations.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2120 - Risk Management.

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Question 164

下列哪一項是在涉嫌詐欺調查中聘請外部詐欺專家的優點？

A.增加對組織員工的存取權限。
B.增強保存證據和指揮系統的能力。
C.增強審查組織關鍵業務流程的能力。
D.增加對組織軟體和專有資料的存取。

Correct Answer: B

Utilizing an external fraud specialist in a suspected fraud investigation offers several advantages, particularly in preserving evidence and maintaining the chain of command. This is crucial for ensuring that the investigation is conducted legally and that any findings can be used in potential legal proceedings.
Detailed Explanation:
Expertise in Evidence Handling:
External fraud specialists typically have specific expertise in collecting, preserving, and documenting evidence in a manner that maintains its integrity. This includes maintaining a proper chain of custody, which is essential for legal admissibility.
IIA Practice Guide on Fraud Investigations:
The IIA suggests that involving specialists can enhance the credibility and effectiveness of an investigation. Specialists are trained to handle sensitive evidence and ensure that it is preserved correctly, reducing the risk of contamination or loss.
Chain of Command:
Maintaining a clear and secure chain of command during an investigation is critical. An external specialist is often better equipped to manage this process, ensuring that evidence is not tampered with and that all actions are documented appropriately.
Why Not Other Options?
Option A (Increased access to employees): While an external specialist may interview employees, this is not their primary advantage over internal auditors.
Option C (Increased ability to scrutinize processes): Specialists are skilled at this, but the key advantage lies in evidence preservation.
Option D (Increased access to software and data): Access to proprietary data is important, but internal auditors usually have this access as well.

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Question 165

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.
:
The Institute of Internal Auditors (IIA) Standard 2200: Engagement Planning IIA Practice Advisory 2200-1: Engagement Planning Considerations

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