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

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Question 291

在鑑證業務的規劃階段，內部稽核師將使用下列哪一項來評估和呈現已識別風險影響的嚴重性？

A.看板
B.控制自我評估
C.熱圖
D.風險登記冊

Correct Answer: C

Comprehensive and Detailed Explanation From Exact Extract:
A heat map is a visual tool used to present risk severity by plotting likelihood versus impact. It helps communicate which risks are most significant. A risk register (D) lists risks but does not visually present severity. Control self-assessment (B) is a participatory tool to evaluate controls, while Kanban boards (A) are project management tools. The best choice for assessing and presenting severity is a heat map.

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Question 292

負責執行該業務的內部稽核師不具備與所審查領域相關的足夠技能。首席審計執行官應採取下列哪一項適當行動？

A.繼續與可用員工互動，提供比平常更多的實際監督
B.限制參與的目標和範圍，使其與現有員工的技能保持一致。
C.使用將要審查的領域內的人員來協調參與的績效，以補充員工的知識並完成參與
D.透過在專案團隊中引入一名獨立於所審查領域且擁有所缺少專業知識的顧問來補充分配給該專案的內部稽核員

Correct Answer: D

In internal auditing, it is crucial to have the necessary skills and expertise to effectively evaluate and assess the area under review. When internal auditors lack the required skills, the chief audit executive (CAE) must take steps to ensure the engagement is performed effectively. Option D suggests bringing in a consultant who is independent of the area under review and has the missing expertise. This approach ensures that the engagement is conducted with the necessary knowledge and objectivity, thus maintaining the quality and integrity of the audit process. Unlike options A and B, which compromise the audit's effectiveness, and option C, which could create conflicts of interest, option D provides an optimal solution.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 1210 - Proficiency and Standard 1220 - Due Professional Care.

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Question 293

在向管理層傳達已識別的不可接受風險時，首席審計執行官應重點考慮下列哪些方面？

A.組織對等級制度的態度
B.組織的舉報策略
C.組織的持續風險監控流程
D.組織的風險管理政策

Correct Answer: D

The chief audit executive should give the most consideration to the organization's risk management policy when communicating an identified unacceptable risk to management. The risk management policy outlines the organization's approach to managing risk, including risk tolerance levels, risk appetite, and the procedures for identifying, assessing, and mitigating risks. By aligning the communication with the risk management policy, the CAE ensures that the discussion about unacceptable risk is framed within the context of the organization's established risk management framework, facilitating a more structured and effective response from management.
The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2010 - Planning and COSO's Enterprise Risk Management Framework.

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Question 294

一家在網路上銷售大部分產品的大型零售組織遭遇了電腦駭客攻擊事件。首席 IT 長立即調查該事件並得出結論，該嘗試沒有成功。首席審計執行長 (CAE) 在與 IT 審計員的一次隨意交談中得知了攻擊。 CAE 應採取下列哪些行動？
1. 與首席 IT 長會面，討論因安全漏洞（如果有）而實施的報告和控制改進。
2. 立即將安全漏洞告知審計委員會主席，因為到目前為止只有首席 IT 長知道該事件。
3. 與 IT 審計員會面，制定適當的審計計劃，以審查組織基於 Internet 的銷售流程和關鍵控制。
4. 將該事件納入提交給審計委員會的下一個季度報告中。

A.1 和 2
B.1 和 3
C.2 和 4
D.3 和 4

Correct Answer: B

The chief audit executive (CAE) should meet with the chief IT officer to discuss the incident, the investigation, and any control improvements that will be implemented (1). Additionally, developing an appropriate audit program with the IT auditor to review the organization's Internet-based sales process and key controls (3) is a proactive approach to ensure future incidents are prevented and to enhance the organization's security posture. Reference: = IIA Standard 2120 - Risk Management and IIA Standard 2201 - Planning Considerations.

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Question 295

根據 IIA 指南，內部稽核師在考慮詐欺情境並確定詐欺風險並確定其優先順序後應立即採取下列哪些行動？

A.確定採取哪些控制措施（如果有）來減輕詐欺風險
B.遵循內部報告和調查詐欺指控的協議
C.研究類似組織中從未發生過的詐欺行為
D.將詐欺風險評估納入參與計劃

Correct Answer: A

After considering fraud scenarios and identifying and prioritizing fraud risks, the next immediate action for the internal auditor is to determine which controls are in place to mitigate those risks. This step involves assessing the effectiveness of existing controls and identifying any gaps where controls may be insufficient or absent. Understanding the control environment is crucial for developing a comprehensive fraud risk assessment and ensuring that appropriate measures are in place to prevent and detect fraud.
Reference:
Institute of Internal Auditors (IIA), Practice Guide - Internal Auditing and Fraud.

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