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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 316

根據 IIA 指南，下列哪一項描述了首席審計執行長 (CAE) 應積極與高階管理層和董事會建立聯繫並建立關係的主要原因？

A.履行 CAE 向董事會提供適當資訊的責任。
B.擴大 CAE 對管理問題的理解。
C.幫助維持內部稽核活動的客觀性。
D.增加展示內部稽核活動績效的機會。

Correct Answer: A

The primary reason the CAE should actively network and build relationships with senior management and the board is to fulfill their responsibility to keep the board appropriately informed. This is crucial for ensuring that the board has a clear understanding of the risks, control issues, and internal audit findings that may impact the organization.
IIA References:
* IIA Standard 2060: Reporting to Senior Management and the Board requires the CAE to report periodically to senior management and the board on the internal audit activity's purpose, authority, responsibility, and performance relative to its plan. The CAE must also communicate significant risk exposures and control issues.
* The IIA Practice Guide on Effective Communication with Stakeholders highlights the importance of regular and effective communication between the CAE, senior management, and the board to ensure transparency and alignment on key issues.

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Question 317

已指派一名內部稽核師來促進財務部門的風險和控制自我評估。在主持研討會時，她應該扮演下列哪一項最適合的角色？

A.隨著評估的進展，對參與者的意見和結論發表意見。
B.提供有關如何進行練習的適當技巧和指南。
C.評估並報告練習期間可能發現的所有問題。
D.篩選和審查參與者，以便選擇最合適的候選人來參加演習。

Correct Answer: B

When facilitating a risk and control self-assessment (RCSA) workshop, the internal auditor's most appropriate role is to provide the necessary techniques and guidelines for conducting the exercise. This involves guiding participants on the methodology and framework for identifying and assessing risks and controls without influencing their inputs or conclusions, thereby ensuring an objective and effective self-assessment process.
References: = IIA Practice Guide: "Facilitation Skills for Auditors".

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Question 318

下列哪一項最可能促使內部稽核師考慮在稽核計畫中加入詐欺工作步驟？

A.職責分離不當。
B.激勵與獎金計畫。
C.員工報告的問題。
D.缺乏道德政策。

Correct Answer: A

Improper segregation of duties is a fundamental control weakness that significantly increases the risk of fraud.
When one individual has control over multiple stages of a financial transaction or operational process, it creates opportunities for fraudulent activities to occur and remain undetected. While incentives and bonus programs (Option B), employee concerns (Option C), and lack of an ethics policy (Option D) are also important indicators of potential fraud risk, they do not present as direct and immediate a vulnerability as improper segregation of duties.
:
IIA Practice Guide on Fraud Prevention and Detection in an Automated World.
IIA Standard 2120: Risk Management.

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Question 319

下列哪一項是合規保證業務的範例？

A.提供高階管理層適用法律和法規的內部培訓
B.證明對與消費者隱私和機密相關的控制設計充分性的評估。
C.評估客戶對組織提供的客戶服務的滿意度
D.提供控制運行有效性和財務報告可靠性的測試

Correct Answer: B

A compliance assurance engagement focuses on evaluating whether an organization is adhering to applicable laws, regulations, policies, and procedures. Assessing the design adequacy of controls related to consumer privacy and confidentiality is a prime example of such an engagement, as it ensures that the organization's controls are designed to comply with relevant privacy laws and regulations, thereby protecting consumer data and maintaining compliance.
:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard
2410 - Criteria for Communicating

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Question 320

內部稽核部門描述了詐欺指標和與詐欺相關的關鍵字的情境。其目標是將這些資料輸入到演算法中，以預測潛在的詐欺行為並阻止被標記的交易的執行。該內部稽核部門最有可能採用下列哪一種分析方法？

A.診斷分析
B.描述性分析
C.規範分析
D.預測分析

Correct Answer: D

Comprehensive and Detailed Explanation From Exact Extract:
* Descriptive analytics explains what happened.
* Diagnostic analytics explains why it happened.
* Predictive analytics forecasts what may happen in the future using historical patterns.
* Prescriptive analytics suggests actions to take.
Since the goal is to forecast potentially fraudulent behavior before it occurs, this is predictive analytics (D).

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