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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 311

下列哪項評估標準最有助於首席審計執行官確定外部服務提供者是否具備執行審核所需的知識、技能和其他能力？

A.服務提供者可能在組織中擁有的經濟利益。
B.服務提供者可能與正在審查的組織或活動之間的關係。
C.可能適用於服務提供者的補償或其他激勵措施。
D.服務提供者在所考慮的工作類型中的經驗。

Correct Answer: D

When selecting an external service provider, the CAE must ensure that the provider possesses the necessary knowledge, skills, and competencies relevant to the specific type of work being reviewed. This is best demonstrated by the provider's experience in the relevant field (Option D). The other options, such as financial interest (Option A), prior relationships (Option B), and compensation (Option C), are considerations for assessing potential conflicts of interest or independence but are not primary criteria for evaluating technical competency.
:
IIA Standard 1210: Proficiency.
IIA Practice Guide on External Service Provider Arrangements.

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Question 312

內部審計經理正在規劃合約合規性審計，在製定審計工作計劃之前應完成以下哪項工作？

A.選擇發票樣本進行實質測試
B.查看合約以取得授權證據
C.記錄不合規的根本原因
D.評估支付重複發票的固有風險

Correct Answer: B

Before developing the audit work program, it is essential to review the contract for evidence of authorization. This step ensures that the contract is valid and approved by the appropriate parties, forming a critical basis for the compliance audit. By confirming authorization, the auditor can ascertain that the contract is legitimate and enforceable, and understand its key terms and conditions, which is necessary for planning and executing the audit effectively. Other steps, such as selecting a sample or assessing risks, are important but should follow after understanding the contract's validity and scope.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2201 - Planning Considerations.

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Question 313

在鑑證業務的規劃階段，內部稽核師被指派編制風險矩陣。在嘗試辨識流程層級風險時，內部稽核師應考慮下列哪一項？

A.可能的測試
B.可能的情況
C.可能的控件
D.可能的樣本

Correct Answer: B

Comprehensive and Detailed Explanation:
A risk matrix maps risks based on likelihood and impact. To identify risks at the process level, the auditor should consider possible scenarios (B) that may threaten the achievement of objectives. Examples include fraud scenarios, compliance failures, or operational breakdowns. Possible controls (C) are identified after risks, as mitigations. Possible tests (A) and samples (D) relate to audit procedures, not risk identification.
According to Standard 2210.A1, objectives of an engagement must consider risks, and this starts with scenario analysis. Thus, the correct choice is Option B.

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Question 314

內部稽核師對幾名員工進行了訪談，記錄了訪談，分析了摘要，並得出了一些結論。內部稽核師主要取得了哪些類型的稽核證據？

A.書面證據
B.證詞證據
C.分析證據
D.物證

Correct Answer: B

The internal auditor has primarily obtained testimonial evidence. Testimonial evidence is derived from interviews, discussions, and responses from employees or other parties. It involves collecting and analyzing verbal information to draw conclusions, which is precisely what the auditor did by conducting interviews, documenting them, analyzing the summaries, and drawing conclusions based on this information.
:
IIA Standards: 2310 - Identifying Information
IIA Practice Guide: Audit Evidence

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Question 315

與內部控制問卷相比，流程圖有下列哪些優點？
1 流程圖減少了測試員工是否遵守內部控制流程的需要
2 流程圖直觀地描述了所審查領域的流程。
4 個流程圖突顯了控制點，以幫助內部稽核師評估控制設計

A.僅限 1 和 3
B.僅限 2 和 4。
C.1.2。而且只有3個
D.僅限 2、3 和 4

Correct Answer: B

Flowcharts provide a visual depiction of the processes in the area under review, helping internal auditors and stakeholders understand the workflow and identify key control points. Additionally, flowcharts highlight control points, which assist auditors in evaluating the design of controls. These visual tools make it easier to identify potential gaps or weaknesses in the control design and understand how different processes and controls interact. They do not reduce the need for testing whether employees are observing internal control processes or directly prioritize internal control design weaknesses.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations.

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