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

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Question 371

一位新晉內部稽核師在專案規劃階段被大量需要完成的任務壓得喘不過氣來。下列哪一項可以幫助審計師組織和完成計畫工作？

A.審查審計員的職位描述
B.建立清單
C.制定控制問卷
D.準備魚骨圖

Correct Answer: B

Comprehensive and Detailed Explanation From Exact Extract:
At the planning stage, auditors must organize and structure their work to ensure all necessary steps are covered. A checklist is the appropriate tool, as it provides a systematic list of tasks, reduces oversight, and helps manage workload. A control questionnaire (C) is used for assessing controls, and a fishbone diagram (D) is used for root cause analysis, not task management. Option A is irrelevant to planning execution.

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Question 372

內部稽核師完成了一系列專案步驟，並準備將工作底稿提交給專案主管審核。審計師還有一些關於該項目的額外、單獨的註釋，但不確定如何處理它們。工作底稿已完成，並包含足夠的資訊來支援專案工作。根據IIA指南，審計師應該如何處理這些額外的註釋？

A.將它們包含在工作底稿中，以供專案主管審查。
B.從工作底稿中省略它們。
C.沒有關於在工作底稿中加入附加註解的指示。
D.在交戰完成後保留它們。

Correct Answer: B

Comprehensive and Detailed Explanation From Exact Extract:
According to Standard 2330 - Documenting Information, only information that is sufficient, relevant, and supports engagement results should be retained in workpapers. Since the workpapers already contain sufficient evidence, additional notes that do not add value should not be included. Option B is correct: omit unnecessary notes from the workpapers.

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Question 373

當內部稽核師想要測試大樣本是否有詐欺時，通常會使用下列哪一種抽樣技術？

A.分層抽樣
B.隨意抽樣
C.發現取樣
D.與大小成比例的機率採樣

Correct Answer: C

Discovery sampling is typically used when an internal auditor wants to test a large sample for fraud. This technique is particularly effective for identifying instances of fraud or other irregularities in a population.
Discovery sampling is designed to detect at least one occurrence of an attribute, such as fraud, within the sampled population if it exists. It is particularly useful when the occurrence rate of the fraud is expected to be low.
References:
* IIA Practice Guide: Sampling in Internal Auditing
* IIA Standards: 2320 - Analysis and Evaluation

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Question 374

以下是合約管理流程稽核執行摘要報告中的主要發現清單
- 不遵守要求供應商購買賠償價值不少於100萬美元的保險單的合約條款
- 不監控合約義務和可交付成果的遵守情況
- 沒有與提供核心服務的五家供應商簽訂合約協議
從這些發現可以得到下列哪一項適當的結論？

A.這些是由於缺乏書面合約政策而導致的弱點
B.可能無法偵測到供應商提供的不合格服務
C.管理階層應加快行動以修正所發現的觀察結果
D.指導合約管理的內部控制未有效運作

Correct Answer: D

The appropriate conclusion that can be drawn from the findings is that the internal controls guiding contract management are not operating effectively. The listed findings, such as noncompliance with contract provisions, lack of monitoring compliance with contract obligations and deliverables, and absence of contract agreements with key vendors, indicate significant control deficiencies in the contract management process. These deficiencies suggest that the controls intended to ensure compliance and effective management of contracts are either inadequate or not functioning as intended.
Reference: IIA's Guide on Internal Controls and Audit Findings.

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Question 375

下列哪一項是鑑證業務的目標和範圍最重要的決定因素？

A.要審查的領域的組織結構圖、業務目標以及政策和程序。
B.待審查區域的管理階層進行的最新風險評估。
C.整個組織的營運和高階管理層的要求。
D.規劃參與的內部稽核師進行的初步風險評估

Correct Answer: D

The most important determinant of the objectives and scope of assurance engagements is the preliminary risk assessment performed by internal auditors. This assessment identifies the key risks that the engagement should address and ensures that the audit is focused on areas of highest risk and significance to the organization. While organizational charts, business objectives, and management requests are important inputs, the internal auditors' preliminary risk assessment ensures that the audit addresses the most critical areas. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2210 - Engagement Objectives.
The IIA's Practice Guide on Engagement Planning.

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