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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 276

在對財務職能進行審查期間，內部稽核師發現了所有銀行帳戶可能淨額包含在日常對帳流程中的風險。
下列哪一項因應措施對於減輕這種風險最有效？

A.財務主管設定銀行對帳單上的金額閾值，以便與系統中的資料進行核對
B.財務分析師每天對透過電子郵件獲得的所有銀行對帳單與系統中的資料進行核對
C.財務分析師查看財務系統自動產生的每日報告，該報告顯示尚未上傳到會計系統的銀行對帳單。
D.財務主管尋求銀行對一年內處理的銀行報表進行年度確認

Correct Answer: C

To mitigate the risk that all bank accounts may not be included in the daily reconciliation process, the most effective response is to ensure that the treasury analyst reviews a daily report generated by the treasury system. This report highlights any bank statements that have not been uploaded into the accounting system, ensuring that all accounts are accounted for in the reconciliation process. This automated approach reduces the risk of human error and ensures completeness and accuracy in the reconciliation process.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Auditing the Treasury Function
* IIA Standard 2130 - Control

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Question 277

哪種類型的參與最適合評估管理層正在考慮收購的目標實體的組織範圍風險管理流程的成熟度和嚴格性？

A.盡職調查承諾。
B.營運審計業務。
C.可行性研究參與。
D.風險與控制自我評估參與。

Correct Answer: A

A due diligence engagement is the most appropriate type of engagement for assessing the maturity and rigor of the organization-wide risk management process of a target entity that management is considering acquiring. Due diligence involves a comprehensive appraisal of a business undertaken by a prospective buyer, especially to establish its assets and liabilities and evaluate its commercial potential. It typically includes evaluating financials, operational processes, and risk management frameworks to ensure informed decision- making about the acquisition.References:
* The Institute of Internal Auditors (IIA), Practice Guide on Due Diligence
* "Mergers and Acquisitions: A Step-by-Step Legal and Practical Guide" by Edwin L. Miller, Jr.

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Question 278

下列哪一項代表衡量短期償債能力的比率？

A.負債股本比率。
B.利潤率。
C.流動比率。
D.所賺取利息的倍數。

Correct Answer: C

The current ratio is a financial metric that measures a company's ability to pay short-term obligations with its current assets. It is calculated by dividing current assets by current liabilities. This ratio provides insight into the liquidity and short-term debt-paying ability of a company, making it a key indicator for assessing financial health and stability in the short term.References:
* The Institute of Internal Auditors (IIA), Financial Ratios and Analysis
* "Financial Management: Theory & Practice" by Eugene F. Brigham and Michael C. Ehrhardt

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Question 279

內部稽核師正在分析國家記錄，並關心交易是否記錄在短期內。會計經理解釋說，外部審計師批准了這些記錄，並產生了外部審計團隊領導的電子郵件。內部稽核師應如何因應？

A.請外部審計師作為獨立第三方再次審查同一交易
B.查閱帳戶會計原則、標準及有關分錄時間的相關指南
C.採訪財務長並取得她對如何記錄交易的意見
D.將此交易的記錄與去年執行的類似交易進行比較

Correct Answer: B

When concerned about whether a transaction is recorded in the correct period, the internal auditor should consult accounting principles, standards, and relevant guidelines to determine the appropriate timing of the entry. External auditor approval does not negate the internal auditor's responsibility to ensure that the transaction complies with established accounting standards and principles. Consulting the relevant guidelines provides an objective basis for assessing the accuracy of the transaction's recording.
References:
* The Institute of Internal Auditors (IIA) Standard 1220 - Due Professional Care: "Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor."
* Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS) depending on the applicable framework.

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Question 280

首席審計執行長 (CAE) 審查內部稽核業務的監督下列哪一項最有可能向 CAE 保證該業務受到充分的監督？

A.專案主管為審核團隊成員提供了討論問題的機會
B.主管審核審核團隊成員的每週進度報告
C.主管審查並簽署該專案的內部稽核工作底稿
D.主管定期與所審核領域的管理階層會面，以在參與期間取得回饋。

Correct Answer: C

Reviewing and initialing internal audit workpapers ensures that the engagement has adequate supervision.
This practice demonstrates that the supervisor has reviewed the work performed by the audit team, verified the accuracy and completeness of the documentation, and provided necessary guidance. It is a critical step in the quality assurance process, ensuring that the audit findings and conclusions are supported by sufficient and appropriate evidence.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2340 - Engagement Supervision.

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