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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q194-Q199):
NEW QUESTION # 194
高階 IT 管理階層要求內部稽核活動對複雜的 IT 區域進行稽核 a.首席審計執行官 (CAE) 知道內部審計活動缺乏執行該業務的專業知識。下列哪一項是 CAE 採取的最適當的措施？
Answer: C
Explanation:
When the internal audit activity lacks the expertise to perform an audit engagement in a specialized area like IT, the most appropriate action for the CAE is to outsource the engagement to a reputable IT audit consulting firm. This ensures that the audit is conducted by professionals with the necessary skills and experience, thereby maintaining the quality and reliability of the audit.
IIA Reference:
IIA Standard 1210: Proficiency requires that internal auditors possess the knowledge, skills, and other competencies needed to perform their responsibilities. When the internal audit activity does not have the required expertise for a specific engagement, the CAE must obtain competent advice and assistance, either by hiring external experts or outsourcing the work.
IIA Standard 2070: External Service Provider and Organizational Responsibility for Internal Auditing advises that when the internal audit activity uses external service providers, the CAE must ensure that the provider possesses the necessary skills and knowledge.
NEW QUESTION # 195
下列哪一種參與技巧最能滿足消除影響組織採購職能的個人利益衝突情況的目標？
Answer: D
Explanation:
To identify a personal conflict-of-interest situation affecting an organization's procurement function, inspecting documents is the most effective engagement technique. This involves reviewing relevant documentation such as procurement records, conflict of interest disclosures, vendor contracts, and employee relationships with vendors. This technique provides concrete evidence and can reveal discrepancies or relationships that suggest a conflict of interest, offering a clear and objective basis for any findings.References
:
* The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2310 - Identifying Information
NEW QUESTION # 196
組織設有健康和安全部門，負責進行審核以滿足監管要求。首席健康與安全官直接向執行長報告。下列哪一項描述了首席審計執行長 (CAE) 在組織健康和安全計畫方面的適當角色？
Answer: D
Explanation:
The role of the CAE includes ensuring that all significant risks, including those related to health and safety, are properly managed. Even though the chief health and safety officer reports directly to the CEO, the CAE should still coordinate with and review the work of this officer to understand and evaluate the management of health and safety risks. This helps ensure a comprehensive risk management approach within the organization and supports the overall assurance framework. It is not appropriate for the CAE to have no role (Option A), report directly to the regulator (Option C), or hire an external specialist annually without internal coordination (Option D).
:
IIA Standard 2010: Planning.
IIA Practice Guide on Coordinating Risk Management and Assurance.
NEW QUESTION # 197
下列哪一項是首席審計執行官應向董事會報告的重大治理問題？
Answer: B
Explanation:
A significant governance issue that must be reported to the board is the absence of a formal risk management and control process, with risk management being solely the responsibility of operational managers. Effective governance requires a structured risk management framework overseen at the highest levels of the organization. The lack of such a process indicates a critical deficiency that can have severe implications for the organization's ability to manage and mitigate risks.
References:
* The Institute of Internal Auditors (IIA) Standard 2110 - Governance: "The internal audit activity must assess and make appropriate recommendations to improve the organization's governance processes."
NEW QUESTION # 198
下列哪一項最可能促使首席審計執行官向同一管理層發出特別通知？
Answer: D
Explanation:
A material impact on the accuracy of the prior year's financial statements due to the inaccurate operation of controls is a significant issue that would likely prompt special notification from the chief audit executive (CAE) to senior management. This is because such an issue can have substantial implications for the organization's financial reporting, stakeholder trust, and compliance with regulatory requirements. Immediate notification ensures that senior management can take timely corrective action to address and remediate the issue.
References:
* The Institute of Internal Auditors (IIA) Standards
* Internal Audit Guidelines on Material Misstatements and Communication
NEW QUESTION # 199
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