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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 256

小型內部審計活動 (IAA) 的首席審計執行官 (CAE) 計劃透過品質保證審查來測試是否符合標準。根據標準，下列哪一項是本次審查可接受的做法？
1. 使用外部服務提供者。
2. 進行自我評估並進行獨立驗證。
3. 安排 IAA 以外的合格員工進行審查。
4. 安排與另一位 CAE 進行相互同儕審查。

A.1 和 2
B.2 和 4
C.1、2 和 3
D.2、3 和 4

Correct Answer: B

According to IIA Standards, acceptable practices for testing conformance through a quality assurance review include conducting a self-assessment with independent validation (2) and arranging for reciprocal peer review with another CAE (4). These methods provide a cost-effective and practical approach to ensuring compliance with professional standards, especially for small internal audit activities. Using an external service provider (1) and arranging for a review by qualified employees outside of the IAA (3) are also valid, but self- assessment with independent validation and peer review are specifically highlighted for smaller IAAs.
References: IIA Standard 1312 - External Assessments, IIA Practice Guide - Quality Assurance and Improvement Program

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Question 257

根據 IIA 指南，主管審計師在決定審計業務的資源需求時應考慮下列哪些因素？

A.審計人員的數量、經驗和可用性以及參與的性質、複雜性和時間限制。
B.資源的適當性和充足性以及與外部審計師協調的能力。
C.審核人員的數量、熟練程度、經驗和可用性以及與外部審核員協調的能力。
D.資源的適當性和充足性以及參與的性質、複雜性和時間限制。

Correct Answer: A

According to IIA guidance, the auditor in charge should consider the number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement when determining resource requirements. These factors ensure that the engagement is staffed appropriately and that the audit team has the necessary skills and time to perform the audit effectively.
Reference:
IIA Standards: 2230 - Engagement Resource Allocation
IIA Practice Guide: Coordination and Reliance: Developing an Assurance Map

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Question 258

內部稽核師正在使用屬性抽樣來測試內部控制。在下列哪種情況下，審核員會增加原始樣本量以估計給定精確度和信賴水準下的錯誤發生情況？

A.出現的取樣率加上精確度超出了可接受的錯誤率。
B.發生的取樣率低於可接受的錯誤率。
C.可接受的發生率減去精確度超過發生的樣本率。
D.出現的取樣率加上精確度等於可接受的錯誤率。

Correct Answer: A

Step-by-Step Detailed Explanation:
A . The sample rate of occurrence plus the precision exceeds the acceptable error rate:
Correct. If the sample rate of occurrence (estimated error rate in the sample) plus the margin of error exceeds the acceptable error rate, it indicates a potential issue. To refine the estimate and maintain the desired confidence level and precision, the sample size needs to be increased.
B . The sample rate of occurrence is less than the acceptable error rate:
If the sample rate is below the acceptable error rate, there is no immediate need to adjust the sample size.
C . The acceptable rate of occurrence less the precision exceeds the sample rate of occurrence:
This condition does not imply the need to increase sample size but rather suggests acceptable results.
D . The sample rate of occurrence plus the precision equals the acceptable error rate:
This indicates the estimate is at the threshold, but it does not necessitate increasing the sample size unless more precision is required.
CIA Exam Syllabus Reference:
Domain II: Risk Management and Control - Sampling and Error Analysis.

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Question 259

內部稽核員懷疑某部門的管理階層將計畫採購的數量分開，以避免較大採購所需的核准流程。下列哪一項是幫助審計員辨識七十種不當行為最有效的技術？

A.檢查整個群體
B.向管理階層詢問不當行為
C.測試隨機交易樣本。
D.使用數據分析

Correct Answer: D

Data analytics is the most efficient technique to identify patterns and anomalies that may indicate the splitting of planned purchases to avoid the approval process. By applying data analytics, the internal auditor can analyze the entire dataset to detect unusual patterns, such as multiple purchases just below the approval threshold made within a short timeframe. This method is more effective than random sampling or manual examination as it can quickly and accurately identify instances of potential malpractice across large volumes of transactions.
:
The Institute of Internal Auditors (IIA) - Practice Guide: Data Analytics

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Question 260

首席審計執行官可以透過向董事會報告下列哪一項來說明內部稽核活動的價值？

A.內部稽核平衡計分卡所得的整體績效
B.未完成和逾期的管理措施數量
C.組織內部稽核師的經驗
D.年度審核計畫中相對於類似組織的審核數量

Correct Answer: A

The chief audit executive (CAE) can best illustrate the value of the internal audit activity by reporting the overall performance resulting from the internal audit balanced scorecard. The balanced scorecard includes metrics that measure the effectiveness, efficiency, and impact of the internal audit function, providing a comprehensive view of its contributions to the organization. This approach demonstrates how internal audit activities align with and support the organization's strategic objectives. Reference:
The IIA's Practice Guide on Measuring Internal Audit Performance.
The IIA's Practice Guide on Internal Audit Effectiveness.

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