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Pass IIA-CIA-Part2-CN Exam with Pass-Sure IIA-CIA-Part2-CN Test Papers by VCETorrent

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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q208-Q213):

NEW QUESTION # 208
審計結果應包含下列哪些內容？
一、審計範圍。
2. 審核員進行評估所使用的標準。
3. 參與的目標。
（四）內部稽核師在檢查過程中發現的事實證據。

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

Answer: D

Explanation:
An audit finding should include the standard(s) used by the auditor to make the evaluation (2) and the factual evidence found during the examination (4). These components provide the basis for the auditor's conclusions and ensure that the findings are well-supported and objective. The scope of the audit (1) and the engagement's objectives (3) are typically included in the overall audit report but are not components of individual audit findings.

NEW QUESTION # 209
內部稽核員懷疑某部門的管理階層將計畫採購的數量分開，以避免較大採購所需的核准流程。下列哪一項是幫助審計員辨識七十種不當行為最有效的技術？

A. 測試隨機交易樣本。
B. 使用數據分析
C. 向管理階層詢問不當行為
D. 檢查整個群體

Answer: B

Explanation:
Data analytics is the most efficient technique to identify patterns and anomalies that may indicate the splitting of planned purchases to avoid the approval process. By applying data analytics, the internal auditor can analyze the entire dataset to detect unusual patterns, such as multiple purchases just below the approval threshold made within a short timeframe. This method is more effective than random sampling or manual examination as it can quickly and accurately identify instances of potential malpractice across large volumes of transactions.
Reference:
The Institute of Internal Auditors (IIA) - Practice Guide: Data Analytics

NEW QUESTION # 210
完成初步評估後，計畫主管準備了一份工作計畫草案。

A. 流程風險
B. 流程目標。
C. 過程控制
D. 進程範圍

Answer: C

Explanation:
According to IIA guidance, a draft work program prepared by the engagement supervisor after concluding a preliminary assessment would test the process controls. The work program outlines the specific procedures and steps the internal audit team will take to evaluate the effectiveness of the controls in place to mitigate identified risks.
Reference:
IIA Standards: 2240 - Engagement Work Program
IIA Practice Guide: Engagement Planning

NEW QUESTION # 211
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. 使用所獲得的知識來評估內部控制流程的有效性。
B. 客觀性要求此資訊不應在審計業務的任何部分中使用。
C. 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。
D. 依靠資訊得出有關控制有效性的結論。

Answer: A

Explanation:
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 Reference:
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.

NEW QUESTION # 212
根據國際專業實務框架，下列何者是發布中期報告的適當理由？
當審計工作持續很長一段時間時，讓管理階層了解審計進度。
為有限範圍的審計業務提供最終報告的替代方案。
傳達正在審查的活動的參與範圍的變化。

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

Answer: A

Explanation:
According to the International Professional Practices Framework (IPPF), issuing an interim report is appropriate for keeping management informed of audit progress, especially when audit engagements extend over a long period of time, and for communicating any significant changes in the scope of the engagement. Interim reports serve as a means of maintaining transparency with management and ensuring that any adjustments to the audit plan are communicated promptly.
IIA Reference:
IIA Standard 2440: Disseminating Results allows for interim reporting when there is a need to communicate significant findings or changes in scope before the final report is issued. This ensures that management remains informed of critical issues that may impact the audit or the organization.
The Practice Guide on Communicating Interim Results suggests that interim reports are useful for providing updates during long engagements or when there are significant changes in the engagement's scope that management needs to be aware of.

NEW QUESTION # 213
......

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Karl Walker Karl Walker

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