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

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Question 236

內部稽核師通常如何決定業務範圍內各領域的優先順序？

A.透過計算該區域上次審核的時間段嘗試內部審核員
B.透過合計參與範圍內組織內流程的貨幣價值
C.透過計算顯示該區域內潛在詐欺活動的危險訊號的數量。
D.透過估計風險發生的可能性以及該風險對組織的潛在影響

Correct Answer: D

Internal auditors generally determine the priority of the areas within the engagement scope by assessing the risk of those areas. This involves estimating the likelihood of a risk occurring and the potential impact of that risk on the organization. High-risk areas with a high likelihood of occurrence and significant impact are prioritized to ensure that critical risks are addressed promptly. This risk-based approach to prioritization helps ensure that the audit resources are focused on the most significant areas, enhancing the effectiveness and efficiency of the audit.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2010 - Planning

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Question 237

根據 IIA 指南，下列哪一項是熱圖的限制？

A.影響無法在熱圖上表示，除非以財務術語進行量化。
B.有時無法區分影響和可能性哪個比較重要。
C.除非開發了風險和控制矩陣，否則不能使用熱圖。
D.定性因素無法納入熱圖中。

Correct Answer: B

A limitation of a heat map is that it can be challenging to differentiate between impact and likelihood as to which is more important. Heat maps visually represent risks based on their impact and likelihood, but they do not inherently provide a mechanism to weigh these factors against each other, which can make prioritizing risks difficult in some cases.
IIA References:
* The IIA's Practice Guide on Risk Assessment discusses the use of heat maps in visualizing risks but also highlights their limitations, particularly in how impact and likelihood are presented. While heat maps are useful for a high-level overview, they may not provide the nuanced understanding needed for decision-making when both factors are critical.

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Question 238

專案主管審查了內部稽核員的文件，並指出應進行多項編輯。內部稽核活動使用電子工作底稿資料庫，不為其記錄系統維護紙本文件。系統錯誤導致專案主管無法將其電子簽名添加到資料庫中的任何工作文件中。

A.專案主管應在審核完成後列印每份工作文件的簽名和日期，並將文件掃描到資料庫中作為審核證據
B.由於專案主管致電服務台來糾正 IT 問題，因此他應該從服務台上傳支援請求票證以作為審核的證據
C.專案主管應請另一位與專案無關的經理級內部稽核師代表他簽署工作底稿
D.業務主管應指示員工內部稽核師代表他在工作底稿中加入註釋，顯示工作底稿已審核並提供了回饋

Correct Answer: A

Given the situation where a system error prevents the engagement supervisor from adding her electronic signature to the workpapers, the most appropriate response to provide evidence of supervisory review is to print, sign, and date each workpaper after the review is complete, and then scan the document into the database as evidence of review. This ensures that there is a clear and traceable record of the supervisory review process, which is crucial for maintaining the integrity and reliability of the audit documentation.
Printed Documentation: Printing the workpapers provides a physical copy that can be signed and dated, serving as a tangible record of the review.
Signature and Date: The supervisor's signature and date indicate the completion of the review process and provide accountability.
Scanning into Database: Scanning the signed documents back into the electronic workpaper database ensures that the evidence of review is stored in the system of record, maintaining consistency and accessibility.
This method upholds the standards of documentation and supervisory review, ensuring compliance with internal audit policies and procedures.
Reference:
The Institute of Internal Auditors (IIA) Standards
IIA Practice Advisory: Documenting Information

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Question 239

一家大型投資組織聘請了首席風險長（CRO）來負責組織的風險管理流程。下列哪些人應該優先考慮審計計劃中使用的風險？

A.營運管理，因為他們負責營運風險的日常管理。
B.CRO，因為他負責根據其專業技能和知識協調和專案管理風險活動。
C.首席審計執行官，但他不負責組織中的風險管理。
D.首席執行官，因為他對確保風險管理在董事會設定的商定容忍限度內負有最終責任。

Correct Answer: C

The chief audit executive (CAE) should prioritize risks to be used for the audit plan. Although the CAE is not accountable for managing risks, he is responsible for ensuring that the internal audit activity provides assurance on the effectiveness of the risk management processes. The CAE must understand the organization's risk landscape and determine which areas require audit attention based on their significance and potential impact. Reference: IIA Standard 2010 - Planning, IIA Practice Guide - Coordinating Risk Management and Assurance

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Question 240

內部稽核師正在為採購部門準備一份內部控制問卷，作為初步調查的一部分。下列哪一項可以為問題提供最佳資訊來源？

A.相關採購法或法規。
B.公司供應商清單。
C.審核期間對投標樣本的檢討。
D.公司支出及其類別的摘要。

Correct Answer: A

When preparing an internal control questionnaire for the procurement department, referencing relevant procurement laws or regulations ensures that the questions are aligned with the legal and regulatory requirements governing procurement activities. This approach helps to ensure that the questionnaire addresses all necessary compliance issues and identifies potential gaps in the organization's procurement processes that could lead to non-compliance.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations

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