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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 226

下列哪一種審計證據來源最可靠？

A.直接從未經測試的第三方獲得的證據。
B.間接從員工取得的未經證實的審計證據。
C.直接從經理獲得的無證審計證據。
D.直接從客戶處獲得的及時審核證據。

Correct Answer: D

In internal auditing, the reliability of evidence is critical. According to IIA standards, evidence that is obtained directly from an external source, such as a customer, is generally considered more reliable, especially when it is timely.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors obtain sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. Evidence obtained directly from external sources is often deemed more reliable because it is less likely to be biased or manipulated.
Direct Evidence:
Evidence obtained directly from a customer is considered highly reliable because it comes from an independent and external party. It is less likely to be influenced by internal pressures or conflicts of interest.
Timeliness:
The timeliness of evidence also affects its reliability. Recent and relevant information is more likely to accurately reflect the current state of affairs, making it more reliable for decision-making.
Why Not Other Options?
Option A (Untested third party): Although external, the reliability of evidence from an untested third party is uncertain until their credibility is established.
Option B (Uncorroborated evidence from an employee): This is less reliable as it may be subject to bias or self-interest.
Option C (Undocumented evidence from a manager): Undocumented evidence is generally less reliable as it lacks supporting documentation that can be verified.

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Question 227

內部稽核活動採用平衡計分卡方法來評估其績效根據 MA 指南，下列哪一項是與審計客戶相關的關鍵績效指標？

A.截至糾正措施日期實施的建議百分比
B.員工經驗
C.已完成計劃審核的百分比
D.符合國際專業實務框架

Correct Answer: A

When using the balanced scorecard approach to assess the performance of the internal audit activity, a key performance indicator relevant to the audit client is the percentage of recommendations implemented by the corrective action date. This KPI measures the effectiveness and impact of the audit activity by tracking how well the audit recommendations are being acted upon within the agreed-upon timeframe. It reflects the responsiveness and commitment of the organization to address identified issues and improve its control environment, which is directly relevant to the interests and concerns of the audit clients.
Reference:
The Institute of Internal Auditors (IIA) Practice Guide: "Measuring Internal Audit Performance" Kaplan, R.S. & Norton, D.P. (1996). "The Balanced Scorecard: Translating Strategy into Action"

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Question 228

根據 MA 指南，內部稽核師在評估詐欺風險的可能性時應考慮下列哪些因素1？

A.對組織聲譽的影響
B.組織與客戶關係的任何潛在損害。
C.過去的詐欺指控和實際發生的情況
D.潛在和已實現的財務影響

Correct Answer: C

According to MA (Management Accounting) guidance and internal auditing standards, when assessing the likelihood of fraud risk, internal auditors should consider historical data and patterns within the organization. Past fraud allegations and actual occurrences provide valuable insights into potential vulnerabilities and areas where controls might have previously failed. This historical perspective helps in evaluating the current fraud risk environment and in identifying areas that require stronger controls or more vigilant monitoring.
Reference:
IIA Practice Guide: "Assessing the Risk of Fraud"
COSO (Committee of Sponsoring Organizations of the Treadway Commission) Fraud Risk Management Guide

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Question 229

根據 IIA 指南，下列何者最不可能成為組織應付帳款流程中的關鍵財務控制？

A.需要批准對供應商主清單的新增和更改，其中虛假供應商的固有風險很高。
B.監控每個期間支付的金額並將其與預算進行比較以識別潛在問題。
C.將員工地址與供應商地址進行比較，以識別潛在的員工詐欺行為。
D.與上一時期相比監控客戶品質申訴，以確定供應商問題。

Correct Answer: D

According to IIA guidance, monitoring customer quality complaints compared to the prior period to identify vendor issues is least likely to be a key financial control in an organization's accounts payable process. Key financial controls in accounts payable typically focus on preventing and detecting fraud and errors in the payment process, such as requiring approval for vendor changes, monitoring payment amounts, and comparing employee and vendor addresses to prevent fraud. Monitoring customer quality complaints is more relevant to quality control and vendor management rather than financial control.
:
IIA Standards: 2130 - Control
IIA Practice Guide: Auditing the Accounts Payable Process

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Question 230

在對物流部門進行審查時，內部稽核團隊發現了一個關鍵的控制弱點。首席審計執行長 (CAE) 決定為後勤部門的管理準備一份審計備忘錄，然後召開非正式會議 CAE 決定準備審計備忘錄的最可能原因是什麼？

A.向管理階層報告最新的審核進度
B.確保內部稽核團隊和 CAE 在發現的弱點方面保持一致
C.讓管理階層及時解決發現的弱點
D.就已識別的缺陷獲得管理層的同意

Correct Answer: C

The most likely reason the Chief Audit Executive (CAE) decided to prepare an audit memorandum for management of the logistics department is to allow management to address the identified weakness timely. An audit memorandum serves as a formal communication that highlights the issue and provides management with the necessary details to understand and address the control weakness promptly. This approach facilitates immediate corrective action, thereby reducing the risk associated with the identified weakness.
:
The Institute of Internal Auditors (IIA) Standard 2420 - Quality of Communications: "Communications must be accurate, objective, clear, concise, constructive, complete, and timely." IIA Practice Guide on "Engagement Communication"

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