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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 386

如果組織董事會表現出下列哪些行為，可能構成重大道德風險？
1. 介入涉及道德不當行為的審計。
2. 討論道德違規行為的定期報告。
3. 授權對不安全產品進行調查。
4. 就員工的個人損害賠償請求進行談判和解。

A.1 和 2
B.1 和 4
C.2 和 3
D.3 和 4

Correct Answer: B

Intervening during an audit involving ethical wrongdoing (Option 1) and negotiating a settlement of an employee claim for personal damages (Option 4) represent significant ethical risks if exhibited by an organization's board. These actions could indicate attempts to influence or undermine the audit process and the fair handling of ethical issues, leading to potential conflicts of interest and compromising the integrity of the organization's governance processes. Discussing periodic reports of ethical breaches (Option 2) and authorizing an investigation of an unsafe product (Option 3) are appropriate and responsible board actions that do not pose ethical risks.References:
* IIA Standard 1110: Organizational Independence.
* IIA Code of Ethics.

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Question 387

追蹤期間。內部稽核師發現營運管理階層沒有採取有效行動來解決重大控制違規問題。

A.向董事會報告此事
B.實施建議的控制措施來解決暴露問題
C.與高階管理層討論此事
D.請監理機關說服管理階層解決此問題

Correct Answer: C

If operational management has not implemented effective actions to address a significant control breach, the most appropriate next step for the chief audit executive is to discuss the matter with senior management. This step involves escalating the issue to a higher level of authority to ensure that the risks associated with the control breach are properly understood and addressed. If senior management fails to take appropriate action, the CAE may then escalate the issue to the board.References:
* IIA Standard 2500: Monitoring Progress
* IIA Practice Guide: Auditing Organizational Governance

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Question 388

下列哪一項描述了（在參與計劃期間進行初步風險評估的主要原因？）

A.辨識組織範圍內最大的風險
B.確保參與工作計畫涵蓋所有風險領域
C.確保先前對該區域的審核中發現的風險已充分解決
D.確保重大風險包含在參與範圍內

Correct Answer: D

The primary reason for conducting a preliminary risk assessment during engagement planning is to ensure that significant risks are included in the engagement scope. This assessment helps the internal auditor focus on areas of highest risk, ensuring that the audit provides the most value by addressing the most critical issues that could impact the organization's objectives.
:
IIA Standards: 2201 - Planning Considerations
IIA Practice Guide: Engagement Planning

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Question 389

組織的庫存存放在多個倉庫中。在庫存審計期間，下列哪些活動最能從使用電腦化審計工具中受益？

A.驗證每個倉庫中是否有庫存商品
B.分配可容忍偏差率以確定樣本大小
C.評估所有倉庫地點的過時庫存
D.確認購買的商品記錄在正確的時間內

Correct Answer: C

During an inventory audit, the activity that would most benefit from the use of computerized audit tools (CAATs) is valuating the obsolete inventory from all the warehouse locations. CAATs can efficiently analyze large volumes of inventory data from multiple warehouses, identify patterns and trends, and automate the valuation process, making it more accurate and less time-consuming compared to manual methods.
Reference:
IIA Standards: 1210.A3 - Proficiency in the Use of CAATs
IIA Practice Guide: Use of Technology in Auditing

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Question 390

如果內部稽核師在稽核的早期階段發現某些員工對關鍵系統有不適當的存取權限，那麼首席稽核執行官最好的行動方案是什麼？

A.聯絡審計委員會主席討論調查結果
B.從管理層獲得口頭保證，不適當的訪問將被刪除
C.發布中期審計報告，以便管理層實施行動計劃
D.請審核員向 IT 服務台建立票證，要求撤銷不當存取權限

Correct Answer: C

If an internal auditor identifies that some employees have inappropriate access to a key system in the early stage of an audit, the best course of action is to issue an interim audit report so that management can implement action plans. This approach ensures that the identified issue is formally communicated to management promptly, allowing them to take immediate corrective action to mitigate the risk. It also documents the auditor's findings and recommendations, providing a clear audit trail and supporting accountability. Obtaining verbal assurance or creating a ticket might address the issue temporarily but lacks the formal documentation and follow-up mechanisms inherent in an interim audit report.
Reference:
IIA Standard 2440: "Disseminating Results"
IIA Practice Advisory 2440-1: "Communicating Interim Engagement Results"

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