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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 216

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.
:
Institute of Internal Auditors (IIA) Standards: Implementation Standards 2500 - Monitoring Progress COSO Framework: Monitoring Activities Component

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Question 217

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

Step-by-Step Detailed Explanation:
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 218

下列哪一項對於有效面試的成功至關重要？

A.提供審計證據和資訊以支持內部稽核師的提問。
B.建立信譽、信任和融洽關係。
C.制定流程圖並與受訪者一起檢討。
D.觀察整個過程並與受訪者討論。

Correct Answer: B

Establishing credibility, trust, and rapport is critical to the success of an effective interview. When interviewees trust the auditor and feel comfortable, they are more likely to provide honest and useful information. Building rapport also helps in reducing resistance and ensuring a smooth flow of communication during the interview.
IIA References:
* IIA Standard 2420: Quality of Communications emphasizes the importance of clear, accurate, and constructive communication. Establishing trust and rapport during interviews contributes to the quality of information gathered, which in turn enhances the overall quality of audit communications.
* The Practice Guide on Effective Interviewing Techniques discusses the importance of building rapport and trust to encourage openness and candidness from interviewees.

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Question 219

首席審計執行官 (CAE) 應確定內部審計活動是否已確認管理層所有糾正措施的狀態這樣做將有助於 CAE 評估下列哪一項？

A.揭露風險。
B.剩餘風險
C.合規風險
D.固有風險

Correct Answer: B

When the CAE determines whether the internal audit activity has confirmed the status of all management's corrective actions, it helps in assessing residual risk. Residual risk is the risk that remains after management's actions to mitigate inherent risk. By confirming the status of corrective actions, the CAE can evaluate whether the risks identified during the audit have been adequately addressed and what level of risk still exists, ensuring that the internal control environment is effective and that management's risk responses are appropriate.
COSO's Enterprise Risk Management Framework and The IIA's International Standards for the Professional Practice of Internal Auditing.

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Question 220

一位內部稽核師正在計劃對子公司進行審計。審計師獲悉，控股公司的一名企業調查員正在調查該子公司的一起詐欺案件。關於內部稽核師稽核範圍，下列哪一項說明是正確的？

A.由於該詐欺行為已由公司調查員進行調查，因此應將其排除在審計業務範圍之外
B.該合作應被視為一項諮詢性合作，以支持公司調查員的工作
C.如果審計師不具備支援詐欺調查所需的技術技能，則應將調查區域排除在業務範圍之外
D.範圍應考慮詐欺風險的性質以及從詐欺案例中發現的控制弱點

Correct Answer: D

Comprehensive and Detailed Explanation:
According to IIA Standard 2010 - Planning, the internal auditor must establish engagement objectives considering relevant risks to the activity under review. Even when an external investigator (corporate investigation team, regulator, or law enforcement) is addressing specific fraud incidents, the internal audit function still has a responsibility to evaluate fraud risks, related controls, and systemic weaknesses.
Excluding fraud areas entirely (A) is inappropriate, as it ignores critical risks. Supporting investigators in an advisory-only role (B) may compromise independence, and option C only applies if the audit team lacks fraud expertise, in which case they may still assess control design without conducting the fraud investigation itself.
The best approach is Option D: the auditor should consider fraud risk and control weaknesses highlighted by the investigation and incorporate them into the audit scope. This ensures the audit adds value by focusing on systemic gaps that allowed the fraud to occur in the first place.

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