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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 271

下列哪一項是在涉嫌詐欺調查中聘請外部詐欺專家的優點？

A.增加對組織員工的存取權限。
B.增強保存證據和指揮系統的能力。
C.增強審查組織關鍵業務流程的能力。
D.增加對組織軟體和專有資料的存取。

Correct Answer: B

Utilizing an external fraud specialist in a suspected fraud investigation offers several advantages, particularly in preserving evidence and maintaining the chain of command. This is crucial for ensuring that the investigation is conducted legally and that any findings can be used in potential legal proceedings.
* Expertise in Evidence Handling:
* External fraud specialists typically have specific expertise in collecting, preserving, and documenting evidence in a manner that maintains its integrity. This includes maintaining a proper chain of custody, which is essential for legal admissibility.
* IIA Practice Guide on Fraud Investigations:
* The IIA suggests that involving specialists can enhance the credibility and effectiveness of an investigation. Specialists are trained to handle sensitive evidence and ensure that it is preserved correctly, reducing the risk of contamination or loss.
* Chain of Command:
* Maintaining a clear and secure chain of command during an investigation is critical. An external specialist is often better equipped to manage this process, ensuring that evidence is not tampered with and that all actions are documented appropriately.
* Option A (Increased access to employees): While an external specialist may interview employees, this is not their primary advantage over internal auditors.
* Option C (Increased ability to scrutinize processes): Specialists are skilled at this, but the key advantage lies in evidence preservation.
* Option D (Increased access to software and data): Access to proprietary data is important, but internal auditors usually have this access as well.
Detailed Explanation:Why Not Other Options?

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Question 272

關於內部控制，下列哪一項敘述是正確的？

A.對於鑑證業務，內部稽核師應計畫評估所有實體層級控制的有效性
B.設計不當或有缺陷的實體層級控制可能會導致設計良好的流程控制無法如預期運作。
C.在業務規劃期間，內部稽核師不應與所審查領域的管理層討論已識別的關鍵風險和控制措施，以防止洩漏可能的稽核持續時間
D.審查流程圖和流程圖是內部稽核師在參與計畫期間識別所有關鍵風險和控制的適當方法

Correct Answer: B

Entity-level controls set the tone and establish the framework for the overall control environment within an organization. If these controls are poorly designed or deficient, they can undermine the effectiveness of process-level controls, even if those controls are well-designed. Entity-level controls include governance, risk management, and compliance controls that influence the entire organization. Therefore, deficiencies at this level can have a widespread impact, preventing lower-level controls from functioning properly.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2130 - Control.

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Question 273

根據 MA 指南，參與工作計劃在組織流程審查中測試下列哪一項？

A.流程目標。
B.流程風險
C.過程控制。
D.進程範圍

Correct Answer: C

According to IIA guidance, an engagement work program is designed to test the effectiveness of process controls within an organizational process. This involves evaluating whether the controls are adequately designed and operating effectively to mitigate identified risks and achieve the process objectives. The work program outlines the specific procedures and steps auditors will take to gather evidence and assess the controls in place, ensuring that they address the relevant risks and comply with the organization's standards and policies.
Reference:
IIA Standard 2240: Engagement Work Program
IIA Practice Guide: Internal Audit Quality Assurance

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Question 274

由於最近發現的風險的重要性和緊迫性，審計委員會已要求首席審計執行官 (CAE) 在一個月內對採購部門進行臨時取證調查內部審計活動目前沒有具有相關經驗或經驗的人員資格在這種情況下，下列哪一項是CAE 履行內部稽核活動職責的最佳選擇？

A.將調查外包給獨立專業顧問
B.選擇某些內部稽核員並將他們從目前的任務中刪除，以便他們可以開始法證調查課程
C.招募具有相關資格和經驗的額外內部稽核員
D.此時拒絕參與

Correct Answer: A

Given the urgency and the lack of internal expertise in forensic investigation, the most effective and immediate solution is to outsource the investigation to independent professional consultants. This approach ensures that the investigation is conducted by individuals with the necessary skills and experience, thereby maintaining the integrity and quality of the investigation. Training internal staff or recruiting new auditors would take time and may not address the immediate need, while declining the engagement would not fulfill the audit committee's request. Reference:
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
"Forensic Accounting and Fraud Investigation for Non-Experts" (Howard Silverstone and Michael Sheetz)

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Question 275

下列哪一項最能解釋為什麼主管審計師會指派一位初級審計師來完成審計業務的複雜部分？

A.高級審核員無法參加，因為他們目前正在處理專案的其他部分。
B.主管審核員認為初級審核員應該獲得特定類型的經驗。
C.審計工作的期限很緊，工作必須及時完成。
D.負責的審核員無法確定審核人員具備完成業務所需的所有技能。

Correct Answer: B

Assigning a junior auditor to a complex part of an audit engagement is often a strategic decision aimed at developing the auditor's skills and experience. This approach is consistent with the IIA's emphasis on professional development and competency building within the audit team.
Detailed Explanation:
IIA Standard 1210 - Proficiency:
This standard requires that internal auditors possess the necessary knowledge, skills, and competencies to perform their duties. Developing these competencies often involves assigning junior auditors to increasingly complex tasks under supervision.
Professional Development:
Assigning a junior auditor to a complex task helps them gain valuable experience, enhances their understanding of complex audit processes, and prepares them for future responsibilities. This aligns with the IIA's focus on continuous learning and professional development.
Supervised Learning:
Under the guidance of more experienced auditors, junior auditors can learn how to handle complex audit tasks. This on-the-job training is essential for building proficiency and confidence.
Why Not Other Options?
Option A (Senior auditors unavailable): This might be true, but it's not the best explanation for assigning a complex task to a junior auditor.
Option C (Tight deadline): While deadlines are important, the focus should be on matching the task with the auditor's development needs.
Option D (Unable to identify skilled staff): This suggests a lack of planning or resources, which is not the optimal reason for such an assignment.

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