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

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Question 361

下列哪一項會為組織帶來最嚴重的外部風險？

A.組織經歷合併，管理團隊在全球重組和重新分配
B.該組織向新的全球市場推出產品
C.經過最少的測試後，組織實施新系統來取代舊系統
D.監管機構宣布適用於組織所在行業的廣泛立法改革

Correct Answer: D

Broad legislative reforms present the most critical external risk to an organization because they can fundamentally change the regulatory environment in which the organization operates. Such changes can impact compliance requirements, operational processes, and strategic planning. The organization must quickly adapt to remain compliant and avoid penalties or legal issues. This type of risk is external and largely uncontrollable, making it particularly critical compared to internal changes or new market entries.
Reference:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2120 - Risk Management.

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Question 362

關於使用內部控制問卷 (ICQ) 的缺點，下列哪一項敘述是正確的？

A.當內部稽核師需要涵蓋許多控製程序時，使用 ICQ 的效率通常低於進行觀察和檢查
B.內部稽核師通常很難為受標準化作業程序管轄的業務活動編製適當的 ICQ
C.ICQ 不足以有效保證組織流程在實務上的執行方式。
D.內部稽核師通常很難處理已完成的問卷，因為 ICQ 經常會引起管理層的詳細評論和長答案

Correct Answer: A

A drawback of using Internal Control Questionnaires (ICQs) is that they can be less efficient than conducting observations and inspections when many control procedures need to be covered. ICQs can be time-consuming to complete and may not provide the depth of understanding that direct observation and inspection can achieve. They often require follow-up to clarify responses, which can further increase the time and resources needed to obtain the necessary assurance.
References:
* The Institute of Internal Auditors (IIA) Practice Guide on "Audit Evidence Collection"
* IIA Standard 2310 - Identifying Information: "Internal auditors must identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives."

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Question 363

下列哪一項敘述與 IIA 關於內部稽核師輔導所使用的指導意見一致？

A.會員和內部稽核師應選擇非正式會議，即使這意味著不會建立正式文件。
B.導師關係通常不適合內部稽核人員，因為它不會帶來專業發展。
C.指導的價值主要來自參與雙方之間的個人關係，指導者的相關經驗程度不應成為關鍵因素。
D.導師應該是內部稽核師的主管，以確保在相關且有意義的背景下評估稽核師的績效。

Correct Answer: A

According to IIA guidance, mentoring relationships can significantly enhance professional development for internal auditors. Informal meetings between the mentor and the mentee allow for more open and flexible interactions, fostering a supportive environment for learning and development. While formal documentation can be useful, the primary value of mentoring often comes from the informal, ongoing dialogue and relationship that supports continuous learning and professional growth.
Reference:
The Institute of Internal Auditors (IIA) - Practice Guide: Talent Management

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Question 364

內部審計活動已經意識到公眾對大型組織中電話行銷人員的銷售行為的投訴。內部稽核員決定審查過去三個月內所有投訴的樣本，以確保它們反映當前的行銷實務。下列何者最能描述這種抽樣技術？

A.判斷取樣
B.隨機取樣
C.發現取樣
D.統計抽樣

Correct Answer: A

Judgmental sampling, also known as non-statistical sampling, is a technique where the internal auditor uses their professional judgment to select a sample that they believe is most representative of the population. In this scenario, the internal auditors are choosing to review a sample of complaints from the last three months based on their professional judgment that these complaints are reflective of current marketing practices. This method is particularly useful when the auditor has specific knowledge about the population that allows them to make informed selections.
:
Institute of Internal Auditors (IIA) Standards: Performance Standards 2320: Analysis and Evaluation Internal Audit Manual: Sampling Techniques and Methodologies

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Question 365

在審查組織的財務年終流程時，內部稽核師發現了一個錯誤的日記帳分錄。如果錯誤沒有解決，將導致財務記錄出現重大錯報。內部稽核師還需要四個星期的時間來完成審計工作。審核員應如何傳達此發現？

A.審計師應在完成審計並發布最終報告之前向管理層發布中期報告。
B.審核員應將此項目包含在最終審核報告中，並標有星號，表明它是高風險項目。
C.審計師應與適當的會計人員討論發現的問題，他們可以立即進行更正，如果在業務結束之前進行更正，則調查結果不需要包含在審計報告中。
D.審核員有義務繞過管理階層，立即將錯誤直接報告給監理機關。

Correct Answer: C

The correct approach aligns with the International Standards for the Professional Practice of Internal Auditing (Standards), particularly Standard 2400: Communicating Results. The auditor must promptly discuss material errors to prevent ongoing misstatements. Immediate correction ensures timely remediation and reduces the risk of material misstatement persisting in the financial records. Additionally, if the error is resolved before the engagement concludes, it may not necessitate inclusion in the final report, as per the guidance on handling material findings (Practice Advisory 2410-1). This approach also demonstrates collaboration and alignment with management, fostering trust.

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