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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 196

內部稽核師正在規劃一項耗時的工作，目標是尋找提高組織採購流程效率的機會。審計員正準備對以下區域進行初步調查：下列哪一種方法對於獲取支持參與目標的相關資訊最有用？

A.完成交易演練，重點在於財務報告控制的設計和操作
B.與高階管理層進行訪談，以獲取他們對營運控制的意見和見解。
C.對組織的現有政策和標準作業程序進行全面審查。
D.與執行關鍵活動的員工一起
檢視採購流程圖，以獲取他們的意見和見解。

Correct Answer: D

To identify opportunities to improve the efficiency of the organization's procurement process, the internal auditor needs to understand the current state of the process and gather detailed insights from those directly involved. Reviewing the procurement process map with employees who carry out key activities allows the auditor to understand the practical aspects of the process, identify any inefficiencies or bottlenecks, and obtain valuable suggestions for improvements from those who are most familiar with the daily operations. This approach ensures that the information gathered is relevant, practical, and actionable.References:
* The Institute of Internal Auditors (IIA) - Practice Guide: Business Process Improvement

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Question 197

隱私審計業務應包含下列哪一項？
1. 評估所收集資訊的適當性。
2. 審查用於收集資訊的方法。
3. 考慮所收集的資訊是否符合適用的法律。
4. 確定資訊的儲存方式。

A.僅限 1 和 3
B.僅限 2 和 4
C.僅限 1、3 和 4
D.1、2、3 和 4

Correct Answer: D

A privacy audit engagement should comprehensively cover all aspects related to the collection, storage, and compliance of personal information. This includes assessing the appropriateness of the information gathered (1), reviewing the methods used to collect the information (2), ensuring the information collected complies with applicable laws (3), and determining how the information is stored (4). This comprehensive approach ensures that the organization adheres to privacy standards and regulations effectively. Reference: = IIA's Practice Guide: "Privacy Impact Assessment" and IIA Standard 2110.A2 -

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Question 198

內部稽核師對幾名員工進行了訪談，記錄了訪談，分析了摘要，並得出了一些結論。內部稽核師主要取得了哪些類型的稽核證據？

A.書面證據
B.證詞證據
C.分析證據
D.物證

Correct Answer: B

The internal auditor has primarily obtained testimonial evidence. Testimonial evidence is derived from interviews, discussions, and responses from employees or other parties. It involves collecting and analyzing verbal information to draw conclusions, which is precisely what the auditor did by conducting interviews, documenting them, analyzing the summaries, and drawing conclusions based on this information.
References:
* IIA Standards: 2310 - Identifying Information
* IIA Practice Guide: Audit Evidence

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Question 199

一家製造公司的首席審計執行官 (CAE) 在今年的審計計劃中納入了利用經驗豐富的外部服務提供者對該公司實驗室進行的審查。審計計劃已獲得審計委員會批准，沒有任何變更。誰負責確保本次活動的結論得到充分支持7

A.審計委員會
B.首席執行官
C.CAE。
D.外部服務供應商

Correct Answer: C

The chief audit executive (CAE) is responsible for ensuring that the conclusions reached by the external service provider are adequately supported. While the audit committee approves the audit plan and the CEO may approve the engagement of external service providers, it is the CAE's responsibility to oversee the entire audit process, including the quality and substantiation of the conclusions and recommendations made by the external auditors. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1312 - External Assessments.
The IIA's Practice Guide on Outsourcing and Cosourcing of Internal Audit Activities.

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Question 200

根據限制理論，下列何者最受組織所遇到的各種瓶頸的影響？

A.製造。
B.獲利能力。
C.開銷。
D.質量。

Correct Answer: B

According to the theory of constraints, the performance of any system is constrained by a few bottlenecks or limiting factors. These bottlenecks directly impact the organization's profitability because they limit the system's output, leading to reduced efficiency and effectiveness. Addressing these bottlenecks can lead to significant improvements in throughput, which in turn enhances profitability.
IIA References:
* The IIA's Practice Guide on Risk Management emphasizes understanding how various constraints within processes affect overall performance, including profitability. Bottlenecks are crucial factors that can either limit or boost profitability depending on how they are managed.

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