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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 201

經過 IT 系統審計後，管理階層同意在其中一個 IT 系統中實施特定控制。一段時間後，內部稽核員跟進並了解到，管理層由於決定遷移到另一個具有內建控制的 IT 系統而沒有實施商定的管理行動，這可能會解決內部稽核所強調的風險。下列哪一項是解決未決審計建議的最適當行動？

A.審核員檢查新系統的系統文檔，以驗證新系統中的風險已解決，然後向高階管理層報告問題已解決。
B.審計員接受管理層的解釋，即先前發現的問題已透過新 IT 系統得到充分解決，因為管理層理解該問題並且對新系統最了解，並解決了未解決的問題。
C.審計師建議管理階層更換 IT 系統並不會免除實施商定行動計畫的事先義務，並將問題上報給高階管理層和董事會。
D.審核員要求管理層提供有關選擇新 IT 系統的流程以及是否評估其他系統的詳細信息，問題的解決將取決於所提供的新資訊。

Correct Answer: A

In this scenario, the most appropriate action for the internal auditor is to verify that the risk highlighted by the previous audit has indeed been addressed by the new IT system. This involves a detailed examination of the system documentation and possibly testing the controls within the new system. Once the auditor confirms that the new system adequately addresses the identified risk, they should report this finding to senior management and close the issue.
This approach ensures that the internal audit activity adheres to the IIA Standards regarding follow-up on audit findings, which requires auditors to ensure that agreed-upon actions have been implemented effectively.
IIA Reference:
IIA Standard 2500: Monitoring Progress mandates that the chief audit executive must establish and maintain a system to monitor the disposition of results communicated to management. This includes ensuring that the risks identified are appropriately addressed.
The Practice Advisory 2500.A1-1: Follow-up Process advises that follow-up is a critical part of the audit process, and it is essential to confirm that management actions address the risks identified during the audit.
Given these considerations, the correct answer is A. The auditor examines the system documentation of the new system to verify that the risk has been addressed in the new system, then reports to senior management the closure of the issue.

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Question 202

關於流程是否根據其設計有效執行，下列哪一項證明證據來源被認為是最可靠的？

A.負責執行任務的人
B.兩個或兩個以上在該地區工作的人
C.負責流程的主管
D.寫出要遵循的步驟的經理

Correct Answer: C

The most reliable source of testimonial evidence regarding whether a process is effectively performed according to its design would be the supervisor in charge of the process. This is because supervisors are typically responsible for overseeing the day-to-day operations and ensuring that processes are followed correctly. They have a comprehensive understanding of the process and can provide valuable insights into its effectiveness and adherence to design. The reliability of evidence increases with the proximity of the individual to the process in question and their role in ensuring compliance and performance.
Reference: IIA's Global Technology Audit Guide (GTAG) - Testimonial Evidence.

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Question 203

使用內部控制問卷 (ICQ) 作為業務初步調查的一部分有下列哪些優點？

A.ICQ 提供證詞證據。
B.ICQ 非常有效率。
C.ICQ 提供了可量化的實質證據。
D.ICQ 使觀察結果變得正確。

Correct Answer: B

The primary advantage of using internal control questionnaires (ICQs) as part of a preliminary survey for an engagement is their efficiency. ICQs allow auditors to quickly gather a large amount of information about the control environment by asking structured questions that cover key areas of interest. This helps in identifying areas that require further investigation or where controls may need improvement.
IIA References:
* The IIA's Practice Guide on Evaluating Internal Controls mentions that ICQs are useful for obtaining an initial understanding of controls and are particularly efficient when time or resources are limited. They allow auditors to systematically cover a wide range of control-related topics in a relatively short period.

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Question 204

內部稽核經理指派一個稽核團隊從三位採購官員各自處理的交易中選擇一個樣本來測試採購交易。
下列哪一項技術將有助於審核團隊達成抽樣目標？

A.系統抽樣。
B.分層抽樣。
C.走走停停採樣
D.發現採樣。

Correct Answer: B

Stratified sampling is a technique that involves dividing a population into subgroups (strata) that share similar characteristics and then taking a sample from each subgroup. In the context of testing purchase transactions by different procurement officers, the transactions can be stratified based on the officers, ensuring that the audit team selects a sample that represents each officer's transactions. This method helps in achieving a more accurate and reliable assessment of the procurement process across all officers.
Reference:
The Institute of Internal Auditors (IIA), Practice Guide on Sampling
"Auditing and Assurance Services: An Integrated Approach" by Alvin
A . Arens, Randal J. Elder, Mark S. Beasley

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Question 205

作為初步調查的一部分，內部稽核師向應付帳款職能部門發送了一份內部控制調查問卷。審計員接下來會做什麼？

A.確定這種情況可以接受並關注更重要的問題
B.在審核報告草稿中記錄問題
C.記錄觀察結果，以便在測試控制措施的運作有效性時進行進一步跟進
D.訪問與此觀察相關的人員。

Correct Answer: D

When an internal auditor identifies a potential control deficiency based on a preliminary survey, such as the lack of established procedures for adding and approving new vendors, the next appropriate step is to gather more detailed information. Interviewing personnel involved in the accounts payable function allows the auditor to understand the context, confirm the accuracy of the questionnaire responses, and gain insights into the potential risks and impacts associated with the observed deficiency. This step is crucial before documenting the issue or planning further audit procedures to ensure the information is accurate and complete.
The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.

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