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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 181

一位內部稽核師發現，該組織的會計系統設計為拒絕發票號碼相同的重複發票。但是，如果發票號碼至少更改了一位數字，系統就會將重複發票視為新發票。下列哪一項是審計觀察中最適當的參考標準？

A.組織取得的每張商品或服務的發票都必須在會計系統中記錄一次。
B.會計系統缺乏重複發票識別的有效控制。
C.支出可能不適當，負債可能被誇大。
D.會計系統已到達其生命週期的盡頭，並且不再由提供者開發。

Correct Answer: A

Comprehensive and Detailed Explanation From Exact Extract:
Audit observations are structured around the 4Cs: Condition, Criteria, Cause, and Consequence.
* Criteria = what "should be."
* Condition = what "is."
* Cause = why the deviation occurred.
* Consequence = effect or risk.
In this case, the correct criteria is that each invoice should be recorded only once in the accounting system (Option A). Options B and C describe condition and consequence, while Option D is irrelevant.

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Question 182

內部稽核員審查了受審查領域的管理階層所準備的銀行往來調節表。審計員注意到所附的銀行對帳單沒有銀行標題、標誌或地址。關於這種情況，下列哪一項敘述是正確的？

A.證據可能不可靠。
B.證據不相關。
C.證據可能不足。
D.缺少的資訊與審核無關。

Correct Answer: A

For audit evidence to be considered reliable, it must be accurate, truthful, and verifiable. The absence of the bank heading, logo, or address on the bank statements raises concerns about the authenticity and integrity of the documents. Without these elements, there is no assurance that the statements are legitimate and have not been tampered with or falsified. Therefore, this evidence may not be reliable for audit purposes.
Reference:
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Auditing: A Risk-Based Approach to Conducting a Quality Audit" by Karla M. Johnstone, Audrey A. Gramling, Larry E. Rittenberg

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Question 183

在後續行動中，首席審計執行官 (CAE) 正在與管理層討論內部審計團隊針對重大問題提出的建議。

A.CAE 應重新評估並驗證風險承受政策
B.CAE 應將問題上報給高階管理層。
C.CAE 應重申內部稽核團隊對管理階層提出的建議。
D.CAE 應給予管理層更多時間來實施建議，並在下一次計劃的後續行動中檢查問題的狀態。

Correct Answer: B

If management accepts the issue identified by the internal audit team but takes no remedial action, the next step for the chief audit executive (CAE) is to escalate the issue to senior management. This ensures that senior management is aware of the unresolved significant issue and can take appropriate action to address it. Escalation is a critical step in ensuring that risks are managed effectively and that necessary corrective actions are implemented.
Reference:
The Institute of Internal Auditors (IIA) Standard 2600

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Question 184

下列哪項評估標準最有助於首席審計執行官確定外部服務提供者是否具備執行審核所需的知識、技能和其他能力？

A.服務提供者可能在組織中擁有的經濟利益。
B.服務提供者可能與正在審查的組織或活動之間的關係。
C.可能適用於服務提供者的補償或其他激勵措施。
D.服務提供者在所考慮的工作類型中的經驗。

Correct Answer: D

When selecting an external service provider, the CAE must ensure that the provider possesses the necessary knowledge, skills, and competencies relevant to the specific type of work being reviewed. This is best demonstrated by the provider's experience in the relevant field (Option D). The other options, such as financial interest (Option A), prior relationships (Option B), and compensation (Option C), are considerations for assessing potential conflicts of interest or independence but are not primary criteria for evaluating technical competency.
Reference:
IIA Standard 1210: Proficiency.
IIA Practice Guide on External Service Provider Arrangements.

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Question 185

IT 審計員正在審查組織會計應用程式中的存取控制。審計員打算部署一種工具，幫助測試系統中嵌入的邏輯控制，以確保根據需要授予員工存取權限。下列哪一項有助於實現這個目標？

A.實用軟體
B.通用審計軟體
C.審核專家系統。
D.整合測試設施

Correct Answer: B

Generalized audit software (GAS) is designed to assist auditors in performing data analysis and testing the logical controls embedded within information systems. This type of software can help an IT auditor review access controls by analyzing user permissions, access logs, and other relevant data to ensure that access is granted according to the principle of least privilege and organizational policies. GAS tools are versatile and can handle large volumes of data, making them suitable for testing logical controls in an accounting application.
Reference:
The Institute of Internal Auditors (IIA) - Global Technology Audit Guide (GTAG) 1: Information Technology Controls

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