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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 351

一位內部稽核師正在進行一項鑑證業務。此業務目標之一是評估專案經理控制專案成本的有效性。下列哪些審計測試應納入該業務計畫？

A.為組織的所有銀行帳戶準備銀行對帳單
B.追蹤從應付帳款到已簽訂協議和授權權利的項目付款樣本。
C.驗證專案可行性模型中用於計算的假設和輸入的準確性
D.調查專案預算是否依照內部政策要求及時獲得批准

Correct Answer: B

Comprehensive and Detailed Explanation:
To evaluate the project manager's effectiveness at controlling costs, the auditor should verify whether payments are properly authorized, valid, and consistent with agreements. The most direct test is to track a sample of project payments (B) from accounts payable back to contracts and authorizations. This demonstrates whether project expenditures were controlled and aligned with agreements. Bank reconciliations (A) are unrelated to project-level cost control. Validating feasibility model assumptions (C) relates to project planning, not ongoing cost control. Checking budget approval timing (D) relates to compliance but not cost management effectiveness. Therefore, Option B best aligns with the engagement objective.

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Question 352

專門生產淡奶和早餐麥片的製造機構。
生產過程中產生的廢棄物和副產品損失巨大。高階主管了解正常生產損失的撥備，但當發生異常生產損失時卻很少採取行動。該組織以折扣價將其生產副產品出售給養魚戶。這些副產品是養魚業廣泛認可和使用的產品。該組織還制定了一項政策，允許其員工以極低的價格購買這些副產品。
基於上述情況，內部稽核職能在規劃生產流程參與時應考慮下列哪些風險？

A.生產團隊可能會受到激勵而增加生產損失。
B.製作團隊可能會加班加點，勞累過度。
C.成品挪用現象增加。
D.成品品質可能受損的風險。

Correct Answer: A

Comprehensive and Detailed Explanation From Exact Extract:
The scenario highlights that byproducts (normally waste) have market value and can also be purchased by employees at negligible cost. This creates a perverse incentive for production staff to increase production losses intentionally, since greater loss produces more byproducts available for resale or employee benefit.
This risk directly affects internal controls and fraud risk assessment.
Options B, C, and D are not supported by the scenario. The most relevant engagement risk is Option A.

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Question 353

人力資源 (HR) 部門最近一次接受審查是在三年前，在經歷最近的流程變更後，應進行保證工作。下列哪一項最有效的選項可以辨識人力資源部門的風險和控制？

A.與營運長會面 10 以取得有關 MR 部門的信息
B.審查先前的內部稽核報告以及關鍵審計意見和行動計劃的要點
C.檢視組織的風險策略與風險偏好框架
D.與人力資源部門主管討論部門目前的策略與目標

Correct Answer: D

The most effective way to identify the HR department's risks and controls, especially after recent process changes, is to discuss the department's present strategies and objectives with the head of the HR department.
This approach allows the auditor to gain current and relevant insights directly from the person most knowledgeable about the department's current operations, risks, and controls. It ensures that the auditor understands the current environment, any new challenges, and the specific controls in place to mitigate risks.
This method is more comprehensive and current compared to reviewing past reports or generalized organizational frameworks, which might not reflect recent changes accurately.
References:
* The Institute of Internal Auditors (IIA) Standard 2010 - Planning: "The chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization's goals."
* IIA Practice Guide on "Engaging with Stakeholders"

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Question 354

如果內部稽核師在現場工作期間觀察到，下列哪項活動對於與首席稽核執行官正式溝通而言最不重要？

A.可能危及個人健康或安全的行為。
B.有利於一方而損害另一方的行為。
C.損害環境或對環境產生不利影響的行為。
D.隱瞞組織中不當活動的行為。

Correct Answer: B

In the context of internal auditing, activities that pose immediate and significant risks to health, safety, the environment, or that conceal inappropriate activities within an organization are of high importance and typically require formal communication to the chief audit executive (CAE). These activities could have severe legal, financial, and reputational consequences for the organization. While acts that favor one party to the detriment of another are concerning and may indicate ethical or procedural issues, they are generally considered less critical compared to the other options, as they do not necessarily imply immediate and severe risks to individuals or the organization as a whole.
Reference:
The Institute of Internal Auditors (IIA) International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2060: Reporting to Senior Management and the Board.
IIA Practice Guide on Communicating Unacceptable Risk.

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Question 355

根據 IIA 指南，下列哪一項應該是召開退出會議的內部稽核師的主要目標？

A.改善與參與客戶的關係。
B.呈現最終的參與溝通。
C.確定未來審計工作的關注點。
D.確保參與結論的準確性。

Correct Answer: D

The primary objective of an internal auditor during an exit conference is to ensure that the engagement conclusions are accurate and that the facts presented in the audit report are correct. This involves discussing the audit findings with the engagement client, clarifying any misunderstandings, and ensuring that the conclusions are based on accurate and complete information.
IIA References:
* IIA Standard 2440: Disseminating Results emphasizes the importance of accurate and clear communication of audit results. The exit conference is a key part of this process, ensuring that any discrepancies or concerns are addressed before finalizing the report.
* The Practice Guide on Conducting Exit Conferences highlights the importance of using the exit conference to verify that the auditor's conclusions are well-founded and that the client understands and agrees with the findings.

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