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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 221

在審核組織的採購職能時，下列何者與業務目標及由此產生的審核程序適當配對？

A.透過檢查隨機選擇的採購訂單來確定採購部門是否遵守政策。
B.透過取得供應商的獨立驗證來評估採購請求是否得到授權人員的正確批准。
C.透過檢查實際庫存庫存數量來決定是否及時記錄物料收貨。
D.透過檢查供應商對應的應付帳款記錄來決定收到的貨物所收取的價格是否正確。

Correct Answer: A

* A. Determine whether the purchasing department complies with policy by examining a random selection of purchase orders:Correct. Reviewing a random sample of purchase orders is a standard procedure for evaluating compliance with purchasing policies, such as approval requirements, vendor selection, and adherence to budget constraints.
* B. Evaluate whether purchasing requests are properly approved by authorized staff by obtaining independent verification from the vendors:Vendor verification is not typically used to evaluate internal approvals as this information is available within the organization's records.
* C. Ascertain whether material receipts are recorded on a timely basis by reviewing physical inventory stock counts:Physical inventory reviews focus on inventory management and reconciliation, not specifically on the timeliness of receipts.
* D. Determine whether prices charged for goods received are correct by reviewing the appropriate accounts payable record by vendor:While reviewing accounts payable records helps verify the accuracy of pricing, it does not directly evaluate the purchasing department's adherence to procedures.
CIA Exam Syllabus Reference:
Domain V: Performing Internal Audit Services - Audit Engagement Objectives and Procedures.

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Question 222

懷特計劃對採購卡活動進行審計。內部稽核師應採取下列哪些行動來否定相關風險和控制？

A.將卡片交易類型與採購卡政策指南進行比較。
B.制定參與的範圍和目標
C.確定有多少持卡人超出了每日限額。
D.與採購卡計畫管理員會面

Correct Answer: D

Meeting with the procurement card program administrator is a crucial step in identifying relevant risks and controls. This individual can provide detailed insights into how the procurement card program operates, potential risks, existing controls, and any issues or areas of concern. This information is vital for developing a comprehensive understanding of the program and for planning the audit engagement effectively. Actions like comparing card transaction types against policy guidelines, determining cardholder limit exceedances, and developing scope and objectives are important but are typically undertaken after initial risk and control identification.
:
The Institute of Internal Auditors (IIA) - Practice Guide: Engagement Planning

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Question 223

根據 IIA 指南，以下關於年度審計計劃的敘述哪一項是正確的？

A.年度審計計劃僅應針對資源、範圍和資料可用性問題進行調整。
B.首席審計執行長 (CAE) 可自行決定將風險資訊納入審計計劃，包括管理階層的風險偏好水準。
C.在不成熟的風險管理環境中，CAE 最好只依靠其對風險識別和評估的判斷來制定審核計劃。
D.首席審計官可根據需要對年度審計計畫進行調整，無需高階管理層或董事會批准。

Correct Answer: B

According to the Institute of Internal Auditors (IIA) guidance, the chief audit executive (CAE) should develop a risk-based audit plan that takes into account the organization's risk management framework, including its risk appetite levels. This aligns with Standard 2010 - Planning, which states that the CAE must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization's goals. Risk appetite levels from management are a critical component of understanding the organization's risk profile and should be incorporated into the audit plan. Thus, the CAE may incorporate risk information, including risk appetite levels from management, at her discretion.References: IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2010 - Planning.

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Question 224

下列哪一項敘述與 IIA 關於內部稽核師輔導所使用的指導意見一致？

A.會員和內部稽核師應選擇非正式會議，即使這意味著不會建立正式文件。
B.導師關係通常不適合內部稽核人員，因為它不會帶來專業發展。
C.指導的價值主要來自參與雙方之間的個人關係，指導者的相關經驗程度不應成為關鍵因素。
D.導師應該是內部稽核師的主管，以確保在相關且有意義的背景下評估稽核師的績效。

Correct Answer: A

According to IIA guidance, mentoring relationships can significantly enhance professional development for internal auditors. Informal meetings between the mentor and the mentee allow for more open and flexible interactions, fostering a supportive environment for learning and development. While formal documentation can be useful, the primary value of mentoring often comes from the informal, ongoing dialogue and relationship that supports continuous learning and professional growth.References:
* The Institute of Internal Auditors (IIA) - Practice Guide: Talent Management

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Question 225

公司合併決定促使首席審計執行官 (CAE) 對現有年度審計計劃提出臨時變更建議，以應對新出現的風險下列哪一項是 CAE 針對審計計劃變更採取的最適當行動？ '

A.將修訂後的審計計畫直接提交給董事會批准。
B.與財務長溝通，並將修訂後的審計計畫提交給執行長批准
C.將修訂後的審計計畫直接提交給執行長批准
D.與執行長溝通並將修訂後的審計計畫提交給董事會批准。

Correct Answer: D

When proposing interim changes to the annual audit plan due to emerging risks, the most appropriate action for the CAE is to communicate with the CEO and present the revised audit plan to the board for approval. This ensures that senior management is informed and supportive of the changes, and that the board, which holds the ultimate oversight responsibility, formally approves the revised plan. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2020 - Communication and Approval.
The IIA's Practice Guide on Engagement Planning.

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