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

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Question 211

下列何者是內部稽核活動跟進管理行動計畫最適當的方法？

A.建立跟進追蹤系統
B.確保至少每週進行一次後續活動。
C.將後續活動委託給業務部門內合格的管理人員
D.確保後續活動由員工中最資深的審核員執行

Correct Answer: A

The most appropriate approach for internal audit activity to follow up on management action plans is to create a tracking system. This ensures that follow-up activities are systematically monitored and documented. Such a system can track the status of action plans, provide reminders for due dates, and record progress updates, thus ensuring that management's corrective actions are implemented and effective. Regular monitoring and tracking are essential to verify that issues identified in audits are addressed in a timely manner.
Reference:
Institute of Internal Auditors (IIA) Standards: Implementation Standards 2500 - Monitoring Progress COSO Framework: Monitoring Activities Component

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Question 212

一家中型金融機構的首席審計執行官正在評估內部審計活動 (IAA) 的人員配置模式。根據 IIA 指南，下列哪些是實現當前 IAA 資源價值最大化的最合適策略？
* 年度審核計畫應包括與 IAA 技能一致的審核。
* 對組織高風險領域的審計應由內部稽核人員進行。
* 可以聘請外部資源來提供主題專業知識，但應受到監督。
* 審核員應該透過被分配到複雜的審核中以獲得學習機會來發展他們的技能。

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

Correct Answer: D

According to IIA guidance, to maximize the value of the current internal audit activity (IAA) resources, it is appropriate to hire external resources to provide subject-matter expertise while ensuring they are supervised (3). Additionally, assigning auditors to complex audits for learning opportunities helps in skill development and enhances the overall capability of the IAA (4). These strategies ensure that the IAA can address complex and high-risk areas effectively while also fostering professional growth among internal auditors. Reference: IIA Practice Guide - Staffing the Internal Audit Activity, IIA Standard 2030 - Resource Management

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Question 213

下列何者是內部稽核活動與管理階層定義的風險範圍相協調的優點？

A.提高完整性，包括政治、供應商和社群媒體等風險類別。
B.業務經理可以識別和評估每個類別中發生的風險。
C.內部稽核活動可以依賴管理階層的風險評估。
D.需要進行組織範圍內的審核，因為類別內的風險事件以多種不同的方式發生。

Correct Answer: A

* A. Increased completeness:Correct. Coordination ensures comprehensive risk identification across diverse categories.
* B. Business managers can identify and assess risks:While true, this is not a primary advantage for internal audit coordination.
* C. The internal audit activity can rely on management's risk assessment:Internal audit should validate, not solely rely on management's assessment.
* D. Organizationwide audits are required:Misrepresents the purpose of risk universe coordination.
CIA Exam Syllabus Reference:
Domain II: Risk Management and Control - Risk Universe.

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Question 214

一位內部稽核員指出，儘管先前提出了審計建議，但員工在財務部門的多個領域仍然違反職責分離控制措施。下列哪一項建議最適合解決此問題？

A.建議額外的職責分離審查。
B.建議對所有財務部門員工進行適當的意識訓練。
C.建議在該領域輪調財務人員。
D.建議管理階層立即解決這些問題。

Correct Answer: B

When employees continue to violate segregation-of-duty controls despite previous recommendations, the most effective approach is to recommend appropriate awareness training. This training can help employees understand the importance of these controls and how to comply with them, addressing the root cause of the violations. References: = IIA Standard 2130 - Control and IIA Practice Guide: "Auditing Segregation of Duties".

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Question 215

一家銀行的內部稽核員通知分行經理，其中一個金庫的鎖出現故障。首席審計執行長 (CAE) 認為與此問題相關的風險很大，並建議立即採取補救措施。然而，在後續的接觸中，分公司經理告訴CAE，實際上風險並不大，因此沒有採取任何行動。 CAE 下一步最適合的步驟是什麼？

A.通知高階管理層，分公司經理在沒有任何事先溝通的情況下決定取消已承諾的行動計劃。
B.與董事會討論此問題，董事會對解決此風險負有最終責任。
C.與分公司經理再次討論，嘗試改變他的觀點，並鼓勵他實施建議。
D.記錄分行經理接受風險的決定；否則，不需要採取其他具體行動。

Correct Answer: A

According to IIA Standard 2600: Communicating the Acceptance of Risks, the CAE must inform senior management and the board if management decides to accept a risk that may exceed the organization's risk appetite. The branch manager's unilateral decision without consulting senior management constitutes a governance issue. Escalating the matter ensures proper oversight and adherence to the organization's risk management framework. Options B, C, and D do not fulfill the CAE's responsibility to ensure appropriate communication and accountability at the senior management level.

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