Instant Access IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Actual Practice Test Engine for Free (Page 58)

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

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Question 281

下列哪一項不是外包部分內部稽核活動的主要原因？

A.獲得更廣泛的技能、能力和最佳實踐。
B.透過特定審計業務所需的技能和能力來補充現有的專業知識。
C.關注並加強核心審計能力。
D.為組織提供適當的內部稽核職能應變計畫。

Correct Answer: D

The primary reasons for outsourcing internal audit activities typically include accessing a wider range of skills and competencies, complementing existing expertise for specific engagements, and strengthening core audit functions. Contingency planning, while beneficial, is not a primary reason for outsourcing internal audit activities as it pertains more to risk management strategies rather than the core objectives of outsourcing.
References: = IIA's Practice Advisory 1210.A1-1: Obtaining External Service Providers to Support or Complement the Internal Audit Activity.

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Question 282

下列何者是對內部控制整體有效性發表意見的固有風險？

A.個別參與的結果並不支持對內部控制有效性的令人滿意的意見。
B.個別業務的結果不支持對內部控制有效性的積極鑑證意見
C.審計風險和相關法律影響增加
D.對其他保證提供者的依賴增加

Correct Answer: C

Issuing an opinion on the overall effectiveness of internal control inherently carries the risk of increased audit risk and associated legal implications. This is because the opinion represents a high level of assurance, and any errors or omissions in the underlying audit work can lead to significant consequences, including potential legal liability. Therefore, auditors must be thorough and ensure that their conclusions are well-supported by the evidence obtained during the audit process.
:
The Institute of Internal Auditors (IIA) Practice Guide: Forming an Opinion on the Overall Adequacy and Effectiveness of Internal Controls IIA Standard 2400 - Communicating Results

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Question 283

客戶服務負責人詢問首席審計執行官（CAE），永恆審計師是否可以協助她的員工在客戶服務部門進行風險自我評估。 CAE承諾與客戶服務經理會面分析相關業務流程，並提出建議。誰最有可能成為參與目標和範圍的最終批准者？

A.組織的高階管理層
B.首席審計執行官
C.客戶服務主管
D.董事會

Correct Answer: B

The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is ultimately the CAE who has the final authority to approve the objectives and scope. This ensures that the internal audit activity remains independent and that the engagement aligns with the overall audit plan and organizational priorities.
:
The Institute of Internal Auditors (IIA) Standard 2010 - Planning
IIA Standard 2200 - Engagement Planning

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Question 284

在鑑證業務的規劃階段識別和評估關鍵風險時，內部稽核師應專注於哪些方面？

A.抽樣風險。
B.審計風險。
C.剩餘風險。
D.固有風險

Correct Answer: D

During the planning stage of an assurance engagement, internal auditors should focus their attention on identifying and assessing inherent risks. Inherent risk is the risk of a material misstatement or noncompliance due to error or fraud that could occur before any controls are applied. Understanding inherent risk is crucial as it helps auditors identify areas that may need more extensive testing and ensures that audit resources are appropriately allocated to the highest risk areas.
:
The Institute of Internal Auditors (IIA) Practice Guide: Assessing the Adequacy of Risk Management Using ISO 31000 IIA Standard 2010 - Planning

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Question 285

一位內部稽核員想要確定組織的 200 名員工是否按照正確的專案準確地計算了他們的工作時間。內部稽核師選取了 30 份員工時間報告作為樣本進行測試。根據測試，內部稽核師確定以下內容：
- 5 次時間報告不正確。
- 21 時間報告是正確的。
- 4 不支援時間報告。

A.該組織在報告員工時間方面存在重大缺陷，這可能導致專案勞動成本的高估。該組織未能報告準確和完整的員工時間可能會導致潛在的欺詐和濫用。
B.組織需要確保每個專案的所有員工時間報告都是準確和完整的，這樣組織就可以最大限度地減少與誇大員工時間和人工專案成本相關的潛在問題。
C.由於向受影響帳戶收取的員工時間報告不準確且不完整，組織誇大了專案成本因此，組織無法確保向利害關係人準確報告保護成本
D.組織通常確保每個專案的員工工時準確且完整。然而，在某些情況下，員工時間報告不正確或不支持證明多個專案勞動外套的合理性

Correct Answer: D

In internal auditing, when assessing the accuracy and completeness of employee time reporting, auditors often use sampling to determine the overall compliance of the process. In this scenario, the internal auditor sampled
30 employee time reports and found 5 incorrect and 4 unsupported reports. This indicates that a majority (21 out of 30) were accurate, suggesting that the organization generally ensures accurate reporting. However, the presence of incorrect and unsupported reports indicates deficiencies that need to be addressed, but do not point to systemic fraud or abuse. Thus, option D accurately reflects the findings by acknowledging both the general accuracy and the instances of errors.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing
* COSO Framework - Control Activities and Monitoring

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