FREE PDF 2025 IIA UPDATED IIA-CIA-PART2-CN: PRACTICE OF INTERNAL AUDITING (IIA-CIA-PART2中文版) LATEST VERSION

Free PDF 2025 IIA Updated IIA-CIA-Part2-CN: Practice of Internal Auditing (IIA-CIA-Part2中文版) Latest Version

Free PDF 2025 IIA Updated IIA-CIA-Part2-CN: Practice of Internal Auditing (IIA-CIA-Part2中文版) Latest Version

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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q450-Q455):

NEW QUESTION # 450
下列哪一種審計證據來源最可靠？

  • A. 間接從員工取得的未經證實的審計證據。
  • B. 直接從未經測試的第三方獲得的證據。
  • C. 直接從客戶處獲得的及時審核證據。
  • D. 直接從經理獲得的無證審計證據。

Answer: C

Explanation:
In internal auditing, the reliability of evidence is critical. According to IIA standards, evidence that is obtained directly from an external source, such as a customer, is generally considered more reliable, especially when it is timely.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors obtain sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. Evidence obtained directly from external sources is often deemed more reliable because it is less likely to be biased or manipulated.
Direct Evidence:
Evidence obtained directly from a customer is considered highly reliable because it comes from an independent and external party. It is less likely to be influenced by internal pressures or conflicts of interest.
Timeliness:
The timeliness of evidence also affects its reliability. Recent and relevant information is more likely to accurately reflect the current state of affairs, making it more reliable for decision-making.
Why Not Other Options?
Option A (Untested third party): Although external, the reliability of evidence from an untested third party is uncertain until their credibility is established.
Option B (Uncorroborated evidence from an employee): This is less reliable as it may be subject to bias or self-interest.
Option C (Undocumented evidence from a manager): Undocumented evidence is generally less reliable as it lacks supporting documentation that can be verified.


NEW QUESTION # 451
在決定審計業務的人員要求時應考慮下列哪些因素？
內部稽核活動的時間限制。
待審計領域的性質和複雜性。
自上次審核該區域以來的時間段。
審計員審計該區域的偏好。
對正在審查的活動進行初步風險評估的結果。

  • A. 僅限 1 和 4。
  • B. 僅限 1、2 和 5。
  • C. 僅限 2、3 和 5。
  • D. 1、2、3、4 和 5。

Answer: B

Explanation:
Step-by-Step Detailed Explanation:
1. The internal audit activity's time constraints:
Time constraints are important when allocating resources for efficiency.
2. The nature and complexity of the area to be audited:
This directly affects the level of expertise and resources required.
3. The period of time since the area was last audited:
While relevant, this is not critical for determining staff requirements.
4. The auditors' preference to audit the area:
Preferences should not determine staffing; decisions should be based on the organization's needs.
5. The results of a preliminary risk assessment of the activity under review:
High-risk areas may require more experienced auditors or additional staff.
CIA Exam Syllabus Reference:
Domain IV: Managing the Internal Audit Function - Staffing and Resource Allocation.


NEW QUESTION # 452
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 # 453
一名內部稽核師完成了一項涉及最近廣告活動的諮詢工作。審計客戶要求審計員將報告副本轉發給該組織使用的三家廣告公司之一。根據 IIA 指南，關於此請求，下列哪一項敘述是正確的？

  • A. 內部稽核員可以發送報告，並需要包含廣告代理商的指示，以限制結果的進一步分發和使用。
  • B. 無論業務客戶的指示為何，內部稽核師都不得將結果傳達給該外部方。
  • C. 內部審核員只能以口頭方式向廣告公司傳達結果，不得提供硬拷貝。
  • D. 經首席審計執行官批准，內部稽核師可以依照審計客戶的指示將結果傳達給廣告公司。

Answer: D

Explanation:
When dealing with the communication of audit results to external parties, the internal auditor must adhere to IIA standards regarding confidentiality, approval processes, and the appropriate handling of sensitive information.
Detailed Explanation:
IIA Standard 2440 - Disseminating Results:
This standard outlines that the chief audit executive (CAE) must approve the communication of engagement results to parties outside the organization. The CAE is responsible for ensuring that the distribution of audit findings is appropriate and does not compromise confidentiality or integrity.
Confidentiality and Authorization:
The internal auditor must protect the confidentiality of the information obtained during the audit. Sharing this information with external parties, such as an advertising agency, should only occur with proper authorization, typically from the CAE.
IIA Code of Ethics - Confidentiality:
The Code of Ethics requires auditors to respect the value and ownership of information they receive and to not disclose information without appropriate authority. In this case, if the audit client requests the report to be shared with an external party, the internal auditor must first obtain approval from the CAE to ensure this disclosure is appropriate.
Why Not Other Options?
Option B (May not communicate results): While confidentiality is crucial, the CAE can authorize the sharing of information with external parties if it is deemed appropriate.
Option C (Include instructions for limited distribution): While limiting further distribution is a good practice, the initial sharing still requires the CAE's approval.
Option D (Verbal communication only): This restricts the auditor unnecessarily. The key is obtaining proper authorization, not limiting the form of communication.
Conclusion: Option A is correct as it ensures that the results can be communicated to the external party with the appropriate approval from the CAE, in line with IIA standards on dissemination and confidentiality.


NEW QUESTION # 454
下列關於內部稽核後續流程的陳述哪一項是正確的？

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

Answer: B

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 # 455
......

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