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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 166

內部稽核師被要求對組織新收購的子公司進行鑑證業務。

A.子公司之前的業績，特別是過去三年的財務業績以及外部審計審查的結果
B.子公司先前的內部稽核結果、所提供的建議以及所建議的行動是否已實施
C.組織策略目標、風險、控制架構以及利害關係人對審計的期望
D.子公司管理團隊的資格和能力以及對風險和控制的理解

Correct Answer: C

When developing the objectives for an assurance engagement in a newly acquired subsidiary, the most critical items to consider are the organizational strategy, objectives, risks, control framework, and the expectations of stakeholders regarding the audit. This holistic approach ensures that the internal audit aligns with the broader goals and risk management processes of the organization, providing a comprehensive evaluation of the subsidiary's operations within the context of the entire entity.
* Organizational Strategy and Objectives: Understanding the overarching goals and strategic direction of the organization helps to align the audit objectives with business priorities and ensures that the subsidiary's operations are evaluated in the context of their contribution to these goals.
* Risks: Identifying and assessing the risks associated with the subsidiary is essential for focusing audit efforts on areas that could significantly impact the organization. This involves understanding both inherent and residual risks.
* Control Framework: Evaluating the existing control framework within the subsidiary helps determine the adequacy and effectiveness of controls in mitigating identified risks.
* Stakeholder Expectations: Considering what stakeholders expect from the audit helps in shaping objectives that address key concerns and provide valuable insights, fostering greater acceptance and implementation of audit recommendations.
This comprehensive approach ensures the audit is relevant, targeted, and capable of adding significant value to the organization by addressing key risk areas and strategic objectives.
:
The Institute of Internal Auditors (IIA) Standards
IIA Practice Guide: Formulating and Expressing Internal Audit Opinions

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Question 167

下列哪一項對審計效率影響最大？

A.缺陷發現的複雜性。
B.初步調查資訊的充分性。
C.工作文件的組織與內容。
D.用於審核報告的支援詳細資訊的方法和數量。

Correct Answer: B

The efficiency of an audit is greatly influenced by the adequacy of preliminary survey information. Thorough preliminary surveys help auditors understand the audit scope, identify potential issues early, and plan their work efficiently, thereby increasing overall audit efficiency. References: = IIA Practice Guide: "Engagement Planning: Establishing Objectives and Scope" and IIA Standard 2201 - Planning Considerations.

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Question 168

如果組織董事會表現出下列哪些行為，可能構成重大道德風險？
1. 介入涉及道德不當行為的審計。
2. 討論道德違規行為的定期報告。
3. 授權對不安全產品進行調查。
4. 就員工的個人損害賠償請求進行談判和解。

A.1 和 2
B.1 和 4
C.2 和 3
D.3 和 4

Correct Answer: B

Intervening during an audit involving ethical wrongdoing (Option 1) and negotiating a settlement of an employee claim for personal damages (Option 4) represent significant ethical risks if exhibited by an organization's board. These actions could indicate attempts to influence or undermine the audit process and the fair handling of ethical issues, leading to potential conflicts of interest and compromising the integrity of the organization's governance processes. Discussing periodic reports of ethical breaches (Option 2) and authorizing an investigation of an unsafe product (Option 3) are appropriate and responsible board actions that do not pose ethical risks.
:
IIA Standard 1110: Organizational Independence.
IIA Code of Ethics.

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Question 169

內部控制問卷用於實現下列哪些目標？

A.確定程式的運作有效性
B.驗證報告中資訊的準確性
C.評估減輕主要風險的控制措施
D.判斷指定的對抗程序是否到位

Correct Answer: D

Internal control questionnaires are used to determine whether specific control procedures are in place within an organization. They help auditors identify the existence and implementation of controls designed to mitigate risks. These questionnaires can provide a preliminary understanding of the control environment and identify areas that may require further detailed testing.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: Using Internal Control Questionnaires to Assess Risk IIA Standard 2130 - Control

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Question 170

就組織的風險管理計畫而言，下列何者是內部稽核活動的適當角色？

A.根據組織的風險偏好來識別和管理風險。
B.確保有適當且有效的風險管理流程。
C.充分了解組織的關鍵風險緩解策略。
D.識別並確保有適當的控制措施以減輕風險。

Correct Answer: C

According to IIA guidance, an appropriate role for the internal audit activity with regard to the organization's risk management program is to attain an adequate understanding of the organization's key risk mitigation strategies. This enables internal auditors to evaluate the effectiveness of risk management processes and provide assurance on the adequacy of risk controls. Identifying and managing risks, ensuring risk management processes exist, and ensuring controls exist to mitigate risks are responsibilities of management, not internal audit.
Reference:
IIA Standards: 2120 - Risk Management
IIA Practice Guide: Internal Audit's Role in Risk Management

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