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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 176

應先執行下列哪一項參與監督活動？

A.確保內部稽核建議切實可行、具成本效益且具有附加價值
B.確保內部稽核結論是基於充分且可靠的證據
C.確保評估及時完成合作的風險
D.確保審核團隊成員完成績效評估

Correct Answer: C

Ensuring that risks to the timely completion of the engagement are assessed should be performed first during engagement supervision activities. This initial step is crucial as it sets the foundation for the entire audit process. By identifying and assessing risks early, the audit supervisor can develop appropriate plans and strategies to mitigate these risks, ensuring that the engagement stays on track and is completed within the allocated time frame. Addressing this aspect first helps in prioritizing tasks, allocating resources effectively, and managing any potential obstacles that might delay the audit process.
Reference:
The Institute of Internal Auditors (IIA) Standards
Internal Audit Engagement Planning and Risk Assessment Procedures

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Question 177

根據 IIA 指南，主管審計師在決定審計業務的資源需求時應考慮下列哪些因素？

A.審計人員的數量、經驗和可用性以及參與的性質、複雜性和時間限制。
B.資源的適當性和充足性以及與外部審計師協調的能力。
C.審核人員的數量、熟練程度、經驗和可用性以及與外部審核員協調的能力。
D.資源的適當性和充足性以及參與的性質、複雜性和時間限制。

Correct Answer: A

According to IIA guidance, the auditor in charge should consider the number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement when determining resource requirements. These factors ensure that the engagement is staffed appropriately and that the audit team has the necessary skills and time to perform the audit effectively.
References:
* IIA Standards: 2230 - Engagement Resource Allocation
* IIA Practice Guide: Coordination and Reliance: Developing an Assurance Map

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Question 178

在審查現金支出以滿足 IIA 關於應有專業謹慎的指導時，內部稽核師將執行下列哪些審計步驟？

A.計算出的統計樣本量為 50，但內部稽核員認為有錯誤，因此決定將樣本量增加到 80
B.內部稽核員將發票上列出的電腦設備的序號追蹤到固定資產庫存
C.內部稽核員審查應付帳款經理的零用現金資金和憑證
D.內部審核員審核每個樣本選擇的相關發票採購訂單和接收報告

Correct Answer: D

According to IIA guidance on due professional care, internal auditors should perform thorough and adequate steps to verify the accuracy and legitimacy of transactions. When reviewing cash disbursements, it is essential to check the three-way match among the invoice, purchase order, and receiving report. This ensures that the payment is valid, authorized, and that the goods or services were actually received as ordered. This step is crucial in preventing and detecting errors and fraud, thereby ensuring that the audit findings are reliable and accurate.References:
* IIA Standard 1220: Due Professional Care
* IIA Practice Guide: Auditing Accounts Payable and Disbursements

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Question 179

根據國際專業實務框架，下列何者是發布中期報告的適當理由？
當審計工作持續很長一段時間時，讓管理階層了解審計進度。
為有限範圍的審計業務提供最終報告的替代方案。
傳達正在審查的活動的參與範圍的變化。

A.僅限 1 和 2。
B.僅限 1 和 3。
C.僅限 2 和 3。
D.1、2 和 3。

Correct Answer: B

According to the International Professional Practices Framework (IPPF), issuing an interim report is appropriate for keeping management informed of audit progress, especially when audit engagements extend over a long period of time, and for communicating any significant changes in the scope of the engagement. Interim reports serve as a means of maintaining transparency with management and ensuring that any adjustments to the audit plan are communicated promptly.
IIA Reference:
IIA Standard 2440: Disseminating Results allows for interim reporting when there is a need to communicate significant findings or changes in scope before the final report is issued. This ensures that management remains informed of critical issues that may impact the audit or the organization.
The Practice Guide on Communicating Interim Results suggests that interim reports are useful for providing updates during long engagements or when there are significant changes in the engagement's scope that management needs to be aware of.

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Question 180

內部稽核活動 (IAA) 提出的下列哪項建議最有可能有助於防止詐欺？

A.對密碼政策合規性的審查發現，員工經常在一年內多次使用相同密碼。 IAA 建議存取控制軟體拒絕在 12 個月內多次使用的任何密碼。
B.對金融服務內部服務等級協定合規性的審查發現，資訊請求經常延遲最多兩週得到滿足。由於金融服務部門效率低下，IAA 建議取消該部門。
C.休假政策合規性審查發現，員工經常在經理簽署休假申請之前就休假。 IAA 建議經理更及時地處理休假申請。
D.對客戶服務等級協議的審查發現，多個客戶的訂單經常延遲交付。 IAA 建議該組織延長其網站上公佈的預期交貨時間。

Correct Answer: A

Strengthening password policies and ensuring unique passwords are used within a specified period are key measures in preventing unauthorized access and reducing the risk of fraud. Password management is a critical aspect of IT security and can significantly mitigate the risk of cyber fraud. The other recommendations (Options B, C, and D) address operational issues but do not directly impact fraud prevention as effectively as enhancing password security does.
Reference:
IIA Standard 2110: Governance.
IIA Practice Guide on IT Controls and Cybersecurity.

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