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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 401

根據 IIA 指南，內部稽核師應如何在相關內部稽核業務期間應用從內部諮詢業務獲得的任何相關資訊？

A.記錄所獲得的任何事實並將其作為審計業務工作底稿的一部分。
B.依靠資訊得出有關控制有效性的結論。
C.使用所獲得的知識來評估內部控制流程的有效性。
D.客觀性要求此資訊不應在審計業務的任何部分中使用。

Correct Answer: C

According to IIA guidance, internal auditors should use relevant information obtained during a consulting engagement to inform and enhance their evaluation of internal controls during related audit engagements.
This is because the knowledge gained from consulting activities can provide valuable insights into the functioning of controls and processes, which can be applied when assessing their effectiveness in a subsequent audit.
IIA References:
* IIA Standard 1220: Due Professional Care indicates that internal auditors should consider all relevant information available to them when making judgments and recommendations. This includes information obtained from consulting engagements.
* The IIA's Practice Guide on Consulting Engagements advises that while internal auditors must maintain objectivity, they can and should use knowledge gained from consulting engagements to enhance the value and accuracy of their assurance work.

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Question 402

下列哪一項是與組織風險管理計畫相關的內部稽核活動的適當職責？

A.根據實體的風險偏好識別和管理風險。
B.確保有適當且有效的風險管理流程。
C.充分了解實體的關鍵緩解策略。
D.識別並確保有適當的控制措施以減輕風險。

Correct Answer: B

The internal audit activity's role in regard to the organization's risk management program includes ensuring that a proper and effective risk management process is in place. This involves evaluating the risk management processes and providing assurance that risks are identified and managed effectively. The internal audit activity should not be responsible for managing risks (Option A), but should ensure there is a systematic process (Option B). Attaining an adequate understanding of key mitigation strategies (Option C) and identifying appropriate controls (Option D) are part of the audit process, but ensuring the existence of a proper process is the primary responsibility. References: IIA Standard 2120 - Risk Management

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Question 403

在鑑證業務的規劃階段，內部稽核師試圖了解所審查的領域何時實現其目標審計師最有可能在何時使用以下資訊收集技術？

A.對所審查領域的關鍵績效指標的審查。
B.所檢視領域的關鍵流程的演練。
C.與經理就該地區的商業計劃進行訪談。
D.對所審核領域的先前審核和後續結果的審核

Correct Answer: A

During the planning phase of an assurance engagement, gaining an understanding of how the area under review is accomplishing its objectives is crucial. Reviewing key performance indicators (KPIs) is a primary technique because KPIs are directly tied to the objectives and provide measurable data on performance. This review helps the auditor understand whether the objectives are being met effectively and highlights areas that may require further investigation.References:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2201 - Planning Considerations

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Question 404

以下是詳細說明組織的銀行對帳流程的流程圖。從流程圖中可以得到下列哪些結論？

A.準備銀行調節表和將付款記入會計帳簿之間的職責分離存在衝突。
B.在銀行調節過程中，財務部門有適當的職責劃分。
C.財務會計在銀行往來調節過程中的工作量很大。
D.銀行對帳單應從更高層級獲取，例如透過財務主管。

Correct Answer: B

The flowchart indicates that different individuals are responsible for various stages of the bank reconciliation process. The Treasury Accountant posts payments and performs reconciliations, while the Senior Treasury Accountant obtains and uploads bank statements, and the Treasury Supervisor approves/reviews the reconciliations. This segregation of duties ensures that no single individual has control over all aspects of the financial transaction process, which helps in preventing errors and fraud.
Reference:
The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
"Auditing and Assurance Services" by Alvin
A . Arens, Randal J. Elder, and Mark S. Beasley

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Question 405

由於最近進行了系統升級，計劃進行審計以測試工資流程。下列哪一項審計目標對於防止詐欺最為重要？

A.驗證金額是否正確。
B.驗證付款是否準時。
C.驗證收件者是否為有效的員工。
D.驗證福利扣除額是否準確。

Correct Answer: C

Verifying that recipients are valid employees is crucial in preventing payroll fraud. This audit objective ensures that only legitimate employees receive payments, thereby mitigating the risk of ghost employees or payments to terminated employees. While verifying amounts, payment timeliness, and benefit deductions are important, ensuring the validity of recipients directly addresses the potential for fraudulent activities in the payroll process.
:
IIA Practice Guide on Auditing Employee Compensation and Benefits.
IIA Standard 1220: Due Professional Care.

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