PASS IIA-CIA-PART2-CN GUARANTEE - IIA-CIA-PART2-CN RELIABLE EXAM DUMPS

Pass IIA-CIA-Part2-CN Guarantee - IIA-CIA-Part2-CN Reliable Exam Dumps

Pass IIA-CIA-Part2-CN Guarantee - IIA-CIA-Part2-CN Reliable Exam Dumps

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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q282-Q287):

NEW QUESTION # 282
下列關於內部稽核後續流程的陳述哪一項是正確的？

  • A. 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。
  • 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. 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。
  • D. 後續流程必須完整並記錄在工作文件中才能結束合作。

Answer: A

Explanation:
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.


NEW QUESTION # 283
在審查審計業務的工作底稿和報告草案時，首席審計執行長 (CAE) 發現，審計團隊在報告重大控制缺陷時沒有充分考慮重要的補償性控制。因此，CAE將文件退回主管審核員進行更正。根據這些信息，工作文件的以下哪些部分最有可能需要更改？
控制弱點的影響。
控制能力薄弱的原因。
關於控制弱點的結論。
針對控制弱點的建議。

  • A. 1、3 和 4。
  • B. 1、2 和 4。
  • C. 1、2 和 3。
  • D. 2、3 和 4。

Answer: A

Explanation:
The sections of the workpapers most likely to require changes after considering an important compensating control would include the effect of the control weakness, the conclusion on the control weakness, and the recommendation for the control weakness. The effect might be mitigated by the compensating control, leading to a different conclusion and potentially altering the recommendation.
IIA Reference:
IIA Standard 2310: Identifying Information requires that sufficient, reliable, relevant, and useful information must be obtained to support the engagement results. If a compensating control was not adequately considered, the conclusion and recommendations related to the control weakness might need to be revised to reflect a more accurate assessment.
The Practice Guide on Evaluating Internal Controls suggests that all relevant controls, including compensating controls, should be considered when forming conclusions and making recommendations.


NEW QUESTION # 284
根據 IIA 指南，組織對詐欺的哪些要素影響最大？

  • A. 壓力。
  • B. 機會。
  • C. 合理化。
  • D. 激勵措施。

Answer: B

Explanation:
According to the Institute of Internal Auditors (IIA) guidance, organizations have the most influence over the "opportunity" aspect of the fraud triangle. The fraud triangle consists of three elements: pressure, opportunity, and rationalization. While pressure and rationalization are largely influenced by personal and external factors beyond the organization's direct control, opportunity refers to the circumstances that allow fraud to occur, which can be directly managed and controlled by the organization through internal controls, policies, and procedures. Reference: = IIA's "Managing the Business Risk of Fraud: A Practical Guide" and the IIA's Practice Guide on "Internal Audit's Role in Preventing and Detecting Fraud".


NEW QUESTION # 285
銷售部門的員工填寫採購申請並將其轉發給採購員。買方進行競爭性投標並使用核准的採購訂單訂購所需的物品。當員工收到訂購的物品時，她將裝箱單轉發給應付帳款部門。訂購商品的發票直接寄送至銷售部門，銷售部門的行政助理將發票轉送至應付帳款部門進行付款。下列哪項審計步驟最能解決現金收據流程中的詐欺風險？

  • A. 驗證採購文件的核准是否符合權限矩陣。
  • B. 觀察採購訂單是否依序編號。
  • C. 檢查銷售部門主管是否核准發票付款。
  • D. 確定應付帳款部門在付款前是否對所有採購單據進行核對。

Answer: D

Explanation:
To address the risk of fraud in the cash receipts process, it is essential to ensure that the accounts payable department reconciles all purchasing documents (purchase requisitions, purchase orders, packing slips, and invoices) before making payments. This step helps to detect discrepancies and prevent fraudulent activities, ensuring that payments are made only for legitimate and verified transactions. Reference:
IIA Standards - 1220: Due Professional Care
IIA Practice Guide - Auditing Accounts Payable: Reducing the Risk of Fraud


NEW QUESTION # 286
組織沒有正式的風險管理功能。根據準則，下列哪些情況屬於內部稽核活動可以提供風險管理諮詢的條件？
有一個明確的策略和時間表將風險管理責任轉移回管理階層。
內部稽核活動對任何風險管理決策擁有最終批准權。
內部稽核活動為其負責的風險管理架構的所有部分提供客觀保證。
向組織提供的服務的性質記錄在內部審計章程中。

  • A. 僅限 2 和 4。
  • B. 僅限 1 和 4。
  • C. 僅限 2 和 3。
  • D. 僅限 1 和 3。

Answer: B

Explanation:
According to the IIA Standards, particularly in the context of risk management consulting, internal audit activities may provide risk management consulting services under specific conditions. These conditions include:
There is a clear strategy and timeline to migrate risk management responsibility back to management.
This condition ensures that the internal audit's involvement in risk management is temporary and transitional, emphasizing the principle that management retains ultimate responsibility for risk management.
The nature of services provided to the organization is documented in the internal audit charter.
This condition ensures transparency and clarity about the internal audit's role in risk management, as outlined in the internal audit charter. This documentation is essential for defining the scope and limitations of the internal audit's consulting role.
In contrast, options 2 and 3 are inappropriate under the Standards:
The internal audit activity has the final approval on any risk management decisions (Option 2): This would compromise the independence and objectivity of the internal audit function, as internal auditors should not make management decisions.
The internal audit activity gives objective assurance on all parts of the risk management framework for which it is responsible (Option 3): This creates a conflict of interest because internal auditors cannot objectively audit areas where they have direct responsibility.
IIA Reference:
IIA Standard 2050: Coordination and Reliance emphasizes that internal audit should not assume management responsibilities, including final risk management decisions, to maintain objectivity and independence.
IIA Standard 1000: Purpose, Authority, and Responsibility and related guidance stress the importance of documenting the internal audit's role in the audit charter, especially when the internal audit is involved in consulting activities like risk management.


NEW QUESTION # 287
......

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