In the context of an internal audit observation, the cause component should be added to explain why the subsidiary has thousands of client contracts on paper instead of in the required electronic system. The cause helps identify the root reason behind the non-compliance with the organization's rules of record management. In this case, the cause could be the lack of sufficient assistants to scan the contracts into the system. Including the cause in the observation provides clarity on the underlying issues and helps in formulating effective recommendations to address the problem. Reference: The Institute of Internal Auditors (IIA) Standard 2410.A1 - Criteria for Communicating: "Final communication of engagement results must, where appropriate, contain the internal auditors' overall opinion and/or conclusions." IIA Practice Guide on "Root Cause Analysis"
Question 367
關於不同的競爭策略，下列哪一項敘述是正確的？
Correct Answer: A
Comprehensive and Detailed Explanation: Porter's competitive strategies include cost leadership, differentiation, and focus. * A cost leadership strategy emphasizes efficiency, low costs, and economies of scale, which often requires strict standard operating procedures (A). * A differentiation strategy emphasizes unique value, branding, and innovation across a wide market, not necessarily a targeted approach (B). * A focus strategy emphasizes serving a niche market segment, not technological leadership (C). * Creativity and uniqueness are traits aligned with differentiation, not cost leadership (D). Therefore, the true statement is Option A, reflecting how cost leadership relies on standardized processes to maintain efficiency and reduce costs.
Question 368
內部稽核員使用五屬性方法來記錄倉庫運輸過程中的缺陷。工作底稿中將包含下列哪些屬性？
Correct Answer: B
The five-attribute approach to documenting deficiencies typically includes the following attributes: condition (the current state or issue identified), cause (the reason for the condition), effect (the impact or potential impact of the condition), and recommendation (suggested actions to address the deficiency). These attributes provide a comprehensive framework for understanding the deficiency, its implications, and the steps needed to rectify it, ensuring clear and actionable audit findings. Reference: The Institute of Internal Auditors (IIA) - Practice Guide: Documenting Information
Question 369
下列哪一項是機率與大小成比例 (PPS) 和屬性採樣之間的差異之一？
Correct Answer: A
Probability-proportional-to-size (PPS) sampling is a technique used to reach conclusions regarding monetary amounts in a population. It is designed to handle variable sampling by focusing on monetary units, making it appropriate for testing account balances. On the other hand, attribute sampling is used to assess the rate of occurrence of a specific characteristic or attribute in a population, such as compliance with a control procedure, and does not focus on monetary amounts. References: * The Institute of Internal Auditors (IIA) Practice Guide on "Audit Sampling" * Generally Accepted Auditing Standards (GAAS)
Question 370
下列哪一方負責在依賴外部審計師工作的同時確保內部審計活動得出的結論和意見得到充分支持？
Correct Answer: C
The chief audit executive (CAE) is accountable for ensuring that adequate support exists for the conclusions and opinions formed by the internal audit activity. When relying on the work of external auditors, the CAE must ensure that the work is sufficient and appropriate to support the internal audit conclusions. This involves reviewing the external auditors' work to confirm its relevance and reliability, and integrating it into the internal audit processes as necessary. : The Institute of Internal Auditors (IIA) Standard 2050 - Coordination and Reliance. IIA Standard 2340 - Engagement Supervision
