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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 391

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.
:
The Institute of Internal Auditors (IIA) - Practice Guide: Talent Management

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Question 392

正在組成一個參與團隊來審核組織的一個供應商下列哪一項敘述最適用於這種情況？

A.合作團隊應包括具有調查供應商詐欺專業知識的內部稽核員
B.專案團隊應由精通財務報表分析和當地會計原則的註冊會計師組成
C.為了保持獨立性和客觀性，兩年前為供應商工作的審核員不得參加參與團隊
D.合作團隊可能包括一名缺乏對供應商所在產業了解的審核員

Correct Answer: A

According to IIA guidance, when assembling an engagement team to audit a vendor, it is crucial to include internal auditors who have expertise in investigating vendor fraud. This expertise is essential for identifying and assessing fraud risks associated with the vendor and ensuring a thorough and effective audit. While proficiency in financial statement analysis and local accounting principles is valuable, the specific context of vendor fraud requires specialized knowledge in that area.
Reference:
IIA Standards: 1210.A2 - Proficiency
IIA Practice Guide: Auditing Third-Party Risk Management

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Question 393

根據 IIA 指南，關於首席審計執行長 (CAE) 向外部各方發布先前審計報告的權力，下列哪項敘述是正確的？

A.經董事會和高階管理層批准，首席審計官可以發布事先的內部審計報告。
B.CAE 可以根據其認為適當和必要的判斷並發布先前的審核結果。
C.CAE 僅當法律或法規要求強制時才可以向組織外部發布先前資訊。
D.CAE 可以發布先前的信息，前提是該信息是最初在組織內發布和分發的。

Correct Answer: A

According to IIA guidance, the release of prior internal audit reports to external parties must be carefully managed to protect the confidentiality and integrity of the information. The CAE must obtain approval from the board and senior management before releasing such reports. This ensures that sensitive information is disclosed appropriately and in alignment with the organization's governance and compliance policies. Reference: = IIA Standard 2060 - Reporting to Senior Management and the Board.

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Question 394

董事會對可能影響組織實現年度目標的能力的潛在外部風險表示擔憂董事會要求內部審計活動提供諮詢服務，以深入了解外部風險下列哪項參與目標是合適的來滿足這個要求？

A.評估組織最小化潛在外在風險的能力
B.評估組織審核向組織提供必要服務的供應商的流程
C.評估組織所在市場的風險影響
D.評估組織實施的有助於最大限度降低風險的控制措施

Correct Answer: A

When the board requests consulting services to gain insight regarding external risks, the appropriate engagement objective is to assess the organization's ability to minimize these risks. This involves evaluating the organization's risk management framework, including identifying external risks, assessing their potential impact, and reviewing the effectiveness of the strategies and controls in place to mitigate these risks. By doing so, internal auditors provide valuable insights into how well the organization is prepared to handle external threats and ensure the achievement of its annual objectives.
:
Institute of Internal Auditors (IIA) Standards: Performance Standards 2110: Governance COSO Enterprise Risk Management (ERM) Framework: Risk Assessment and Risk Response Components

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Question 395

下列關於內部稽核後續流程的陳述哪一項是正確的？

A.確保業務後續的性質、時間安排和範圍均已標準化，以確保品質績效。
B.外部稽核師和其他外部保證提供者的行為不包含在內部稽核的後續流程中。
C.內部稽核師有責任確定管理階層和董事會是否已實施建議的行動或以其他方式接受風險。
D.後續流程必須完整並記錄在工作文件中才能結束合作。

Correct Answer: C

According to the IIA Standards, particularly Standard 2500 - Monitoring Progress, internal auditors are responsible for monitoring the disposition of results communicated to management. They need to assess whether management has taken appropriate action to address audit findings or has consciously accepted the risk of not taking action. The follow-up process is crucial to ensure that identified risks are managed effectively. Reference: = IIA's Standard 2500 - Monitoring Progress and Practice Guide on Follow-up Processes.

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