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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 336

對於內部稽核師來說，哪種非正式離子收集方法最有效地確定指定的控製程序是否到位？

A.採訪
B.觀察結果
C.重新表現
D.內部控制問卷

Correct Answer: D

Internal control questionnaires are an efficient information-gathering method for an internal auditor to determine whether specified control procedures are in place. These questionnaires are designed to capture detailed information about controls through structured questions, enabling auditors to quickly identify the existence and nature of controls. This method is systematic and allows for comprehensive coverage of various control aspects, making it efficient for initial assessments.References:
* IIA Standard 2240: Engagement Work Program
* IIA Practice Guide: Using Control Self-Assessment for Continuous Improvement

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Question 337

一名內部稽核師正在計劃在金融機構進行審計。腳趾參與的目標是確定貸款是否按照組織的政策發放。下列哪一種方法可以為審核員提供最佳資訊？

A.隨機抽取30筆貸款，核實是否按時全額償還
B.隨機選擇 30 個貸款案例，並根據適用的核保指南進行驗證
C.隨機選出 30 位員工來完成是否遵守政策和標準的調查
D.隨機選擇幾個月，取得這幾個月的老化報告，並與較差年份進行比較

Correct Answer: B

To determine if loans were granted in accordance with the organization's policies, the most effective approach is to validate a sample of loans against the applicable underwriting guidelines. This method allows the auditor to directly assess compliance with the specific criteria set out in the organization's loan granting policies, providing clear evidence on whether the loans meet the required standards.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: Auditing Credit Risk Management
* IIA Standard 2210 - Engagement Objectives

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Question 338

根據 IIA 指南，以下關於參與計劃的敘述哪一項是正確的？

A.對於保證和諮詢業務，規劃通常在業務目標和範圍確定後進行。
B.鑑證業務的期望和目標通常由業務客戶決定或與業務客戶共同決定。
C.內部稽核師可能不需要像規劃鑑證業務時那樣完成諮詢業務的初步風險評估。
D.對於諮詢和鑑證業務，內部稽核師通常在完成初步風險評估之前製定業務目標。

Correct Answer: C

According to IIA guidance, internal auditors are typically required to conduct a preliminary risk assessment when planning an assurance engagement to identify key areas of focus. However, for consulting engagements, the need for a preliminary risk assessment is not as stringent, as these engagements are often more flexible and driven by the specific needs of the client. Consulting engagements may not follow the same structured approach as assurance engagements, and the scope may evolve based on the client's requirements.
IIA References:
* IIA Standard 2201: Planning Considerations requires internal auditors to consider significant risks when planning engagements. However, this standard is more rigidly applied to assurance engagements.
* The Practice Advisory 2201-2: Consulting Engagements notes that consulting engagements might not require the same level of preliminary risk assessment, depending on the nature of the engagement and the needs of the client.

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Question 339

根據 IIA 指南，組織對詐欺的哪些要素影響最大？

A.機會。
B.合理化。
C.壓力。
D.激勵措施。

Correct Answer: A

According to the Institute of Internal Auditors (IIA) guidance, organizations have the most influence over the
"opportunity" aspect of the fraud triangle. The fraud triangle consists of three elements: pressure, opportunity, and rationalization. While pressure and rationalization are largely influenced by personal and external factors beyond the organization's direct control, opportunity refers to the circumstances that allow fraud to occur, which can be directly managed and controlled by the organization through internal controls, policies, and procedures. References: = IIA's "Managing the Business Risk of Fraud: A Practical Guide" and the IIA's Practice Guide on "Internal Audit's Role in Preventing and Detecting Fraud".

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Question 340

當內部稽核師評估財務報告控制時，下列哪一項是五種基本的財務報表斷言之一？

A.可靠性或適當性
B.合理性
C.存在或發生
D.相關性

Correct Answer: C

One of the five basic financial statement assertions that an internal auditor evaluates when assessing controls over financial reporting is "existence or occurrence." This assertion verifies that assets, liabilities, and equity interests actually exist at a given date, and that recorded transactions have actually occurred during a given period. It ensures that the financial statements are not overstated through the inclusion of fictitious or erroneous items.
:
COSO Framework
PCAOB Auditing Standard No. 15: Audit Evidence

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