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

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Question 406

內部審核員被要求確定大型製造組織的生產線為何因無法簽訂協議而關閉。下個月的生產計劃和授權材料需求計劃(MRP) 從授權供應商處進行採購，該計劃確定了每個生產單位所需的零件審核員懷疑正在發生停工，因為採購要求尚未更新對於生產技術的變更應使用下列哪項審核程序來檢驗審核員的理論？

A.將輸入區域網路的測試資料產生的採購訂單與最近一段時間的生產資料產生的採購訂單進行比較
B.制定過剩庫存報告並將庫存與當前產量進行比較
C.將基於目前生產估算和修訂生產技術的 MRP 所需的盤與系統產生的同期採購訂單進行比較
D.選擇多個時期的生產估算和 MRP 樣本，並將其追蹤到系統中以確定輸入是否準確

Correct Answer: C

To test the theory that shutdowns are occurring due to outdated purchasing requirements that have not been updated for changes in production techniques, the auditor should compare the parts needed based on the most current production estimates and the revised materials requirements plan (MRP) with the purchase orders generated from the system. This comparison will help identify discrepancies between what is needed and what is being ordered, highlighting whether the system is failing to update purchasing requirements correctly. This method directly addresses the suspected cause of the shutdowns and provides clear evidence for or against the auditor's theory.References:
* Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2310 - Identifying Information.

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Question 407

首席審計執行長 (CAE) 確定內部稽核活動缺乏完成內部稽核計畫所需的資源下列哪一項是 CAE 採取的最適當的行動？

A.使用組織內部的客座審核員，並透過指派他們領導他們之前工作過的領域的專案來利用他們的經驗
B.將部分審核外包給組織熟悉組織的外部審核員
C.邀請非審計人員參加內部審計活動，擔任兩年輪調職位，並指派他們加入審計團隊，審查他們以前沒有管理職責的領域
D.招募應屆大學畢業生並僱用他們作為審計實習生，旨在提供永久性就業機會

Correct Answer: B

When the internal audit activity lacks the necessary resources to complete the audit plan, the most appropriate action for the CAE is to ensure that the audit plan is still executed effectively and efficiently. Outsourcing some of the audits to the organization's external auditor, who is already familiar with the organization, can help mitigate resource constraints. This approach leverages the external auditor's knowledge of the organization, ensuring continuity and quality in the audit process, while allowing the internal audit function to meet its obligations and deadlines.
:
IIA Standard 2030: Resource Management
IIA Practice Guide: Coordinating Internal Audit and External Audit

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Question 408

除了首席審計執行官的專業經驗之外，什麼決定了評估剩餘風險的頻率和方法？

A.組織環境變化的頻率
B.董事會和高階管理層設定的期望
C.執行內部稽核業務的頻率
D.營運管理階層和高階管理層設定的期望

Correct Answer: B

The frequency and approach to assessing residual risk are primarily influenced by the expectations set by the board and senior management. These expectations shape the internal audit function's priorities, including how often residual risk should be assessed and the methods used to evaluate it. This ensures that the internal audit activities are aligned with the strategic objectives and risk appetite of the organization, as defined by its senior leadership.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2120 - Risk Management

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Question 409

在規劃期間，首席審計執行官向被審查活動的管理階層提交一份風險與控制問卷。下列哪一項關於該問卷的敘述是正確的？

A.對於內部稽核師來說，處理審查活動中的多項控制是一種低效率的方式。
B.這會限制內部稽核團隊的某些成員充分參與此專案。
C.這將是內部稽核團隊詳細了解被稽核活動中的流程和控制的最有效方法。
D.這將是內部稽核團隊確定指定的控制活動是否到位的有效方法。

Correct Answer: D

Comprehensive and Detailed Explanation:
Risk-and-control questionnaires are structured tools used to quickly determine whether specific control activities are formally in place. They are efficient (D) because they provide management's input on whether defined controls exist, helping auditors identify gaps before fieldwork. However, they are not the most effective way to understand processes (C) since questionnaires rely on management's responses, which may be biased or incomplete. Instead, walkthroughs and direct observation provide more depth. Options A and B are incorrect since questionnaires are efficient and do not prevent team involvement. Therefore, the correct view is that such questionnaires are an efficient tool for confirming control existence, not for complete process understanding.

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Question 410

下列何者最有可能被判定為超出組織可接受風險水準的重大殘餘風險？

A.涉及組織擴張到政治環境不穩定的新地理區域的任何風險。
B.涉及比特幣和可疑衍生性商品投資的任何風險
C.任何可能導致物質或財務損失的風險
D.任何可能造成傷害或污染環境的風險

Correct Answer: D

A significant residual risk that would exceed the organization's acceptable risk level is likely to be one that has severe consequences, such as causing injuries or environmental pollution. These types of risks can have substantial legal, financial, and reputational impacts on an organization and are typically beyond acceptable levels of risk tolerance. References:
* COSO's Enterprise Risk Management - Integrating with Strategy and Performance.
* The IIA's Practice Guide on Risk Management.

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