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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 231

在諮詢業務期間，內部稽核師希望確定所有主要利害關係人是否都參與了專案。審核員應該使用哪種工具？

A.RACI（負責、負責、諮詢和通知）圖表
B.流程圖
C.SWOT{優勢。弱點、機會和威脅）分析
D.工作流程分析

Correct Answer: A

A RACI (responsible, accountable, consult, and inform) chart is the tool that an internal auditor should use to determine whether all principal stakeholders are involved in a project. A RACI chart clearly defines roles and responsibilities for each task or deliverable in a project, ensuring that all necessary stakeholders are identified and their involvement is appropriately documented.
:
IIA Practice Guide: Auditing Project Management Activities
IIA Standards: 2201 - Planning Considerations

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Question 232

一位內部稽核師即將開始一項鑑證業務的實地工作。審計師將與控制責任人一起對選定的控制進行排查。此次排查的主要目標是什麼？

A.收集與審計區域相關的政策和程序
B.了解審查期間發布的財務結果
C.評估現有內部控制的設計
D.定義鑑證業務的目標

Correct Answer: C

Comprehensive and Detailed Explanation:
A walkthrough is an audit procedure in which the auditor follows a transaction through the entire process, discussing with control owners and observing how policies and procedures are applied. The primary purpose of this exercise is to assess the design of internal controls (C). It helps the auditor verify whether controls exist, are properly designed, and are implemented as described. Collecting policies (A) supports documentation, but policies alone do not confirm control design. Financial results (B) relate to performance reporting, not walkthroughs. Engagement objectives (D) are defined during planning, not during walkthrough.
Therefore, the walkthrough's goal is to evaluate whether controls are appropriately designed to mitigate risks, aligning with IIA Standard 2310 (sufficiency and relevance of information).

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Question 233

組織設有健康和安全部門，負責進行審核以滿足監管要求。首席健康與安全官直接向執行長報告。下列哪一項描述了首席審計執行長 (CAE) 在組織健康和安全計畫方面的適當角色？

A.CAE 沒有任何作用，因為首席健康和安全官向高階主管報告。
B.CAE 應與首席健康和安全官協調並審查其工作，以了解與健康和安全相關的風險是否得到妥善管理。
C.CAE 應直接向監管機構定期報告健康和安全問題，因為它是適當的監管機構。
D.CAE 應聘請獨立的外部專家進行年度評估，並為健康和安全計劃的有效性及其報告的可靠性提供保證。

Correct Answer: B

The role of the CAE includes ensuring that all significant risks, including those related to health and safety, are properly managed. Even though the chief health and safety officer reports directly to the CEO, the CAE should still coordinate with and review the work of this officer to understand and evaluate the management of health and safety risks. This helps ensure a comprehensive risk management approach within the organization and supports the overall assurance framework. It is not appropriate for the CAE to have no role (Option A), report directly to the regulator (Option C), or hire an external specialist annually without internal coordination (Option D).
:
IIA Standard 2010: Planning.
IIA Practice Guide on Coordinating Risk Management and Assurance.

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Question 234

在一次鑑證業務中，一名內部稽核師發現一名銷售經理批准了許多價值超出其授權限額的銷售合約。審計員向審計主管報告了這項發現，並指出銷售經理還有其他新合約正在談判中。根據 IIA 指導，下列哪一項是最適合的下一步？

A.審計主管應將新合約納入最終審計報告的調查結果中。
B.審計主管應透過中期報告將調查結果傳達給銷售經理的主管。
C.審核主管應提醒銷售經理其對正在談判的合約的權限限制。
D.審核員不應參考新合同，因為它們尚未簽署，因此無法包含在最終報告中。

Correct Answer: B

According to the IIA guidance, the most appropriate next step when discovering a sales manager approving contracts beyond their authorization limit is to communicate the finding to the supervisor of the sales manager through an interim report. This approach ensures that the issue is addressed promptly and management can take immediate corrective actions to prevent further unauthorized activities. Including new contracts under negotiation in the final report would delay action, while reminding the sales manager of their authority limits does not escalate the issue appropriately.
Reference:
IIA Standards: 2440 - Disseminating Results
IIA Practice Guide: Communicating Audit Results

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Question 235

內部稽核師進行了控制測試，發現應收帳款分類帳中記錄交易的統計選擇的代表性樣本的錯誤率在管理層預期之內。相關收入帳戶不屬於審計業務範圍。應如何報告該約定的結論？

A.審核員應說明錯誤率在選定的信心水準內。
B.應提供負面保證，因為未檢查關聯的收入帳戶。
C.審計師應聲明收入帳戶中交易記錄的控制正在有效運作。
D.可以為應收帳款控制的有效性提供積極的保證。

Correct Answer: D

In this scenario, the internal auditor performed a test of controls on the accounts receivable ledger and found that the error rate was within management's expectations. Since the audit focused on the accounts receivable controls, the conclusion should be specific to the scope of the engagement. The auditor can provide positive assurance about the effectiveness of the controls over the recording of transactions in the accounts receivable ledger, as the evidence gathered supports this conclusion.
IIA Reference:
IIA Standard 2410: Criteria for Communicating states that communications must include the engagement's objectives and scope as well as applicable conclusions, recommendations, and action plans. Since the engagement was focused on accounts receivable, the assurance provided should relate specifically to the controls in that area.
The Practice Guide on Communicating Results emphasizes that conclusions and assurance should be directly related to the scope of the engagement and the evidence obtained.

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