Instant Access IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Actual Practice Test Engine for Free (Page 43)

Welcome to DumpsDB

- Passing Exams, Dumps for Free

Request Exam Contact

Home
Popular Exams
- Oracle
- Fortinet
- Juniper
- Microsoft
- Cisco
- Citrix
- CompTIA
- VMware
- ISC
- SAP
- EMC
- PMI
- HP
- Salesforce
View All Exams
New Dumps
Upload

Oracle
Fortinet
Juniper
Microsoft
Cisco
Citrix
CompTIA
VMware
ISC
SAP
EMC
PMI
HP
Salesforce

Home
IIA Certification
IIA-CIA-Part2-CN Exam
IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Dumps

««
«
…
38
39
40
41
42
43
44
45
46
47
…
»
»»

Question 206

內部稽核報告包括刪除不當使用者對 IT 應用程式的存取權限的建議。
該建議代表下列哪一項？

A.管理階層採取的一致行動。
B.基於條件的建議，作為糾正當前條件的臨時解決方案。
C.基於原因的建議，以防止再次授予不適當的存取權限。
D.管理行動計畫。

Correct Answer: B

Comprehensive and Detailed Explanation From Exact Extract:
Audit observations are communicated using the 4Cs: Condition, Criteria, Cause, and Consequence. A recommendation to remove inappropriate user access addresses the current condition (inappropriate access exists) and provides an immediate corrective action. It does not represent a cause-based prevention strategy or a management action plan. Thus, this is a condition-based recommendation (Option B).

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 207

一名內部稽核師正在計劃在金融機構進行審計。腳趾參與的目標是確定貸款是否按照組織的政策發放。下列哪一種方法可以為審核員提供最佳資訊？

A.隨機抽取30筆貸款，核實是否按時全額償還
B.隨機選擇 30 個貸款案例，並根據適用的核保指南進行驗證
C.隨機選出 30 位員工來完成是否遵守政策和標準的調查
D.隨機選擇幾個月，取得這幾個月的老化報告，並與較差年份進行比較

Correct Answer: B

To determine if loans were granted in accordance with the organization's policies, the most effective approach is to validate a sample of loans against the applicable underwriting guidelines. This method allows the auditor to directly assess compliance with the specific criteria set out in the organization's loan granting policies, providing clear evidence on whether the loans meet the required standards.
:
The Institute of Internal Auditors (IIA) Practice Guide: Auditing Credit Risk Management IIA Standard 2210 - Engagement Objectives

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 208

在製定審計業務範圍時，內部稽核師通常不需要考慮下列哪一項？

A.自動化支援的需求和可用性。
B.主要風險的潛在影響。
C.預期成果和可交付成果。
D.操作和地理邊界。

Correct Answer: A

When developing the scope of an audit engagement, the internal auditor typically considers factors that directly impact the audit's objectives, risks, and execution. This includes the potential impact of key risks (Option B), the expected outcomes and deliverables (Option C), and the operational and geographic boundaries (Option D). While the need and availability of automated support (Option A) may be a practical consideration for how the audit is conducted, it is not fundamental to defining the scope of the audit engagement itself. The scope is primarily concerned with what is to be audited and why, rather than how the audit will be performed.References:
* IIA Standard 2200: Engagement Planning.
* IIA Practice Guide on Audit Engagement Planning.

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 209

在與其他內部和外部鑑證提供者協調審計計劃時，首席審計執行官最適合分享下列哪些資訊？

A.高層級目標範圍和時間安排，以支援協調，同時遵守保密要求
B.審計業務的領域和時間安排，以確保保密並避免利益衝突。
C.所有計劃信息，包括風險評估、計劃的測試和過去的結果，以最大限度地提高與內部和外部提供者協調的機會。
D.不應與內部和外部提供者分享任何信息，因為這可能會給參與結果帶來偏見。

Correct Answer: A

Coordinating audit plans with other internal and external assurance providers is critical to ensure coverage and avoid duplication of efforts. According to IIA Practice Advisory 2050-1, sharing high-level information such as objectives, scope, and timing supports effective coordination and minimizes the risk of conflicts of interest, while still maintaining confidentiality. Detailed sharing of risk assessments, planned tests, and past results might breach confidentiality and independence standards.
Reference:
The Institute of Internal Auditors (IIA) - Practice Advisory 2050-1: Coordination of Internal and External Audit Activities

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 210

在一次詐欺面談中，人們發現，副總裁擁有無可置疑的權力，能夠竊取該組織的資金。下列哪一項最能描述這種情況？

A.方案。
B.機會。
C.合理化。
D.壓力。

Correct Answer: B

In the context of the fraud triangle, the condition where a vice president's unquestioned authority enabled the theft of funds is best described as "opportunity." Opportunity refers to the circumstances that allow fraud to occur, including the ability to override controls or exploit a lack of oversight. This is one of the three elements of the fraud triangle, which also includes rationalization and pressure. References: IIA Practice Guide - Fraud and Internal Audit, COSO Fraud Risk Management Guide

Comment: *

Name: *

Email: *

Verification: *

insert code

««
«
…
38
39
40
41
42
43
44
45
46
47
…
»
»»

[×]

Download PDF File

Enter your email address to download IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Dumps

Email:

We are the Largest and the most Updated website for all vendors Certification Exam materials around the world.

Using resources of we provide, we strive using dumps to strengthen the community of High level Certification professionals for free.

DMCA
About
Contact Us
Privacy Policy
Terms & Conditions

©2026 DumpsDB

www.dumpsdb.com materials do not contain actual questions and answers from Cisco's certification exams.

Web Analytics