Instant Access IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Actual Practice Test Engine for Free (Page 77)

Welcome to DumpsDB

- Passing Exams, Dumps for Free

Request Exam Contact

Home
Popular Exams
- Oracle
- Fortinet
- Juniper
- Microsoft
- Cisco
- Citrix
- CompTIA
- VMware
- ISC
- SAP
- EMC
- PMI
- HP
- Salesforce
View All Exams
New Dumps
Upload

Oracle
Fortinet
Juniper
Microsoft
Cisco
Citrix
CompTIA
VMware
ISC
SAP
EMC
PMI
HP
Salesforce

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

««
«
…
72
73
74
75
76
77
78
79
80
81
…
»
»»

Question 376

一名內部稽核員想要確定公司車輛是否被用於個人目的。她篩選了週末日期的資料。

A.員工的姓名和職稱
B.業務部門職責說明。
C.車輛平均油耗數據
D.車輛的位置與路線數據

Correct Answer: D

To determine whether company vehicles are being used for personal purposes, the auditor needs location and route data of the vehicles in addition to the initial data extracted. This additional information would allow the auditor to track the specific routes and destinations of the vehicles, making it possible to identify patterns of use that do not align with business purposes, especially during weekends. The location and route data can help in pinpointing any non-business-related usage of the vehicles, providing evidence of personal use.
Reference:
IIA Practice Guide: "Auditing Operational Activities"
COSO Internal Control - Integrated Framework

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 377

一位內部稽核員建議某組織在其銷售系統中實施電腦化控制，以防止銷售代表超越其授權等級執行合約。 100 萬新元的合約獲得銷售副總裁的書面批准，在下列哪種情況下，首席審計執行官(CAE) 有理由向組織董事會報告這種情況？
1.首席審計官認為高階管理層承擔的剩餘風險水準過高
2. 對新流程的合規性測試發現，所有超過 100 萬美元的新合約均已獲得銷售副總裁的批准
3. 修改銷售系統以納入預防性控制的成本低於 S100.000

A.僅限 1 個
B.僅限 3 個
C.僅限 1 和 3
D.1、2 和 3

Correct Answer: A

The Chief Audit Executive (CAE) would be justified in reporting the situation to the organization's board if, in the opinion of the CAE, the level of residual risk assumed by senior management is too high (1). Even though the new process of obtaining written approval by the vice president of sales addresses the issue, if the CAE believes that the residual risk remains too high, it is their duty to report it to the board. The cost of implementing a preventive control or the compliance with the new process does not change the responsibility of the CAE to report significant residual risks to the board.
Reference:
The Institute of Internal Auditors (IIA) Standard 2600 - Communicating the Acceptance of Risks: "When the chief audit executive believes that senior management has accepted a level of residual risk that may be unacceptable to the organization, the chief audit executive must discuss the matter with senior management. If the decision regarding residual risk is not resolved, the chief audit executive must report the matter to the board for resolution." IIA Practice Guide on "Communicating Risk Acceptance to the Board"

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 378

內部稽核師正在進行財務稽核。當現有內部控制較弱時，下列哪一種審計程序最適合？

A.分析程序。
B.詳細測試。
C.設計測試。
D.控制測試。

Correct Answer: B

When internal controls are weak, it is important for the auditor to rely less on the internal controls and instead perform more substantive testing. Detail testing involves examining a larger number of individual transactions or balances to gather sufficient evidence about the accuracy and completeness of financial records. This method is appropriate because it does not rely on the effectiveness of internal controls, which are known to be weak in this scenario. References:
* The IIA's Standards and Practice Advisories, specifically focusing on audit procedures and responses to weak internal controls.

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 379

內部稽核經理指派一個稽核團隊從三位採購官員各自處理的交易中選擇一個樣本來測試採購交易。
下列哪一項技術將有助於審核團隊達成抽樣目標？

A.系統抽樣。
B.分層抽樣。
C.走走停停採樣
D.發現採樣。

Correct Answer: B

Stratified sampling is a technique that involves dividing a population into subgroups (strata) that share similar characteristics and then taking a sample from each subgroup. In the context of testing purchase transactions by different procurement officers, the transactions can be stratified based on the officers, ensuring that the audit team selects a sample that represents each officer's transactions. This method helps in achieving a more accurate and reliable assessment of the procurement process across all officers.
:
The Institute of Internal Auditors (IIA), Practice Guide on Sampling
"Auditing and Assurance Services: An Integrated Approach" by Alvin A. Arens, Randal J. Elder, Mark S.
Beasley

Comment: *

Name: *

Email: *

Verification: *

insert code

Question 380

下列哪一項合理地代表了監控和追蹤業務結果的內部稽核資源投資水準的最佳實務？

A.應使用有限的資源，因為實際參與已經完成，糾正措施的責任由管理階層承擔
B.不應專門為此部署任何資源，而應將其規劃為同一領域未來活動的一部分
C.只有在不會導致本期計畫的新活動資源耗盡的情況下，才應為此提供資源
D.只要符合管理階層的期望和首席審計執行官的判斷，就應該無條件地為此分配資源。

Correct Answer: D

Best practices in internal auditing emphasize the importance of follow-up on engagement outcomes to ensure that agreed-upon actions are implemented and effective. According to Standard 2500 - Monitoring Progress, the chief audit executive must establish and maintain a system to monitor the disposition of results communicated to management. This ensures that corrective actions are taken and that the internal audit function fulfills its role in improving the organization's governance, risk management, and control processes.
Allocating resources for follow-up is crucial to maintain accountability and support continuous improvement.
References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2500 - Monitoring Progress.

Comment: *

Name: *

Email: *

Verification: *

insert code

««
«
…
72
73
74
75
76
77
78
79
80
81
…
»
»»

[×]

Download PDF File

Enter your email address to download IIA.IIA-CIA-Part2-CN.v2026-01-26.q483 Dumps

Email:

We are the Largest and the most Updated website for all vendors Certification Exam materials around the world.

Using resources of we provide, we strive using dumps to strengthen the community of High level Certification professionals for free.

DMCA
About
Contact Us
Privacy Policy
Terms & Conditions

©2026 DumpsDB

www.dumpsdb.com materials do not contain actual questions and answers from Cisco's certification exams.

Web Analytics