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NEW QUESTION # 45
一位內部稽核師正在評估所有業務部門是否遵循了供應商入職流程。該流程已集中設計，並描述了每個步驟必須執行的活動和驗證。下列哪一種方法最適合編製內部控制問卷？
- A. 設計多項選擇題，要求受訪者從四個答案中找出一個正確答案
- B. 根據程序要求制定陳述，並要求受訪者選擇是或否的答案
- C. 制定封閉式問題，要求管理者詳細描述入職流程
- D. 提出開放式問題，詢問該程序的適當性和有效性
Answer: B
Explanation:
Comprehensive and Detailed Explanation:
The purpose of an internal control questionnaire (ICQ) is to determine whether required control activities are formally in place. The most effective way to compile an ICQ is to develop statements reflecting procedure requirements and ask for yes/no responses (A). This ensures responses can be compared consistently across business units. Open-ended (B) or detailed narrative questions (C) are less efficient and harder to standardize.
Multiple-choice (D) resembles a test and is not aligned with ICQ's objective. According to CIA exam guidance, ICQs are designed to confirm the existence and adherence to specified controls. Therefore, Option A is the most suitable.
NEW QUESTION # 46
一個面臨財務困境的組織計劃在不減少工作量的情況下縮減其內部審計職能的規模。該組織計劃透過提供一款生成式人工智慧應用程式來協助內部審計師，該應用程式將處理來自受審核活動的書面回复，以識別剩餘審計師將重點關注的高風險領域。下列哪一項是此過程中最重要的關注點？
- A. 用機器判斷取代審計師判斷違反了全球內部審計標準
- B. 答案的細微變化可能會導致截然不同的風險評估
- C. 受審核活動對新系統的接受度較低，將影響參與結果
- D. 生成人工智慧無法根據自由文字回覆做出推斷
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
The most significant concern is the replacement of auditor judgment with AI outputs (C). Per the Global Internal Audit Standards, auditors must exercise professional judgment in planning, evaluating evidence, and forming conclusions. While AI can enhance efficiency and flag anomalies, final risk assessments must remain the responsibility of auditors. Option A (variations in answers) and Option D (acceptance issues) are secondary operational risks. Option B is incorrect - generative AI can interpret free-text responses, though with limitations. The core issue is ensuring that AI supports, but does not replace, human professional judgment. Therefore, the correct answer is Option C.
NEW QUESTION # 47
根據 IIA 指南，下列何者最不可能成為組織應付帳款流程中的關鍵財務控制？
- A. 將員工地址與供應商地址進行比較，以識別潛在的員工詐欺行為。
- B. 需要批准對供應商主清單的新增和更改，其中虛假供應商的固有風險很高。
- C. 監控每個期間支付的金額並將其與預算進行比較以識別潛在問題。
- D. 與上一時期相比監控客戶品質申訴，以確定供應商問題。
Answer: D
Explanation:
According to IIA guidance, monitoring customer quality complaints compared to the prior period to identify vendor issues is least likely to be a key financial control in an organization's accounts payable process. Key financial controls in accounts payable typically focus on preventing and detecting fraud and errors in the payment process, such as requiring approval for vendor changes, monitoring payment amounts, and comparing employee and vendor addresses to prevent fraud. Monitoring customer quality complaints is more relevant to quality control and vendor management rather than financial control.
References:
* IIA Standards: 2130 - Control
* IIA Practice Guide: Auditing the Accounts Payable Process
NEW QUESTION # 48
客戶服務負責人詢問首席審計執行官（CAE），永恆審計師是否可以協助她的員工在客戶服務部門進行風險自我評估。 CAE承諾與客戶服務經理會面分析相關業務流程，並提出建議。誰最有可能成為參與目標和範圍的最終批准者？
- A. 董事會
- B. 首席審計執行官
- C. 客戶服務主管
- D. 組織的高階管理層
Answer: B
Explanation:
The chief audit executive (CAE) is responsible for the approval of the engagement objectives and scope in internal auditing. While senior management, the head of customer service, and the board of directors may provide input and have interests in the audit engagement, it is ultimately the CAE who has the final authority to approve the objectives and scope. This ensures that the internal audit activity remains independent and that the engagement aligns with the overall audit plan and organizational priorities.
Reference:
The Institute of Internal Auditors (IIA) Standard 2010 - Planning
IIA Standard 2200 - Engagement Planning
NEW QUESTION # 49
在審查組織的零售詐欺威懾計畫時，一名員工提到很少使用昂貴的詐欺監控資訊系統。內部稽核員的結論是，需要額外的人員來充分利用系統的潛力。根據 IIA 指南，得出這結論最缺乏哪些證據標準？
- A. 充足。
- B. 有用。
- C. 相關性。
- D. 可靠度。
Answer: A
Explanation:
In internal auditing, evidence must meet certain criteria to support conclusions and recommendations.
According to IIA guidance, evidence should be sufficient, reliable, relevant, and useful. In this scenario, the internal auditor concludes that additional staff are needed to fully utilize a fraud surveillance system based on an employee's statement. However, the conclusion may lack sufficient evidence to support it.
* IIA Standard 2310 - Identifying Information:
* This standard requires that internal auditors identify sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. "Sufficiency" refers to the quantity of evidence necessary to convince an informed person of the validity of the auditor's findings and recommendations.
* Sufficiency of Evidence:
* The auditor's conclusion about the need for additional staff is based on a single employee's remark, which is not sufficient evidence. The auditor would need to gather more evidence, such as analyzing workload data, reviewing system logs, or assessing staff capacity, to support the conclusion fully.
* IIA Practice Advisory 2310-1:
* This advisory emphasizes the need for auditors to obtain enough factual evidence to support their findings. Relying solely on anecdotal evidence from one employee does not meet the standard for sufficiency.
* Option B (Reliability): Reliability refers to the accuracy and credibility of the evidence. The employee's statement might be credible but still insufficient in quantity.
* Option C (Relevancy): The employee's comment is relevant to the issue, but relevancy alone does not make the evidence sufficient.
* Option D (Usefulness): The information could be useful, but it lacks the sufficiency needed to justify the auditor's conclusion.
Detailed Explanation:Why Not Other Options?
NEW QUESTION # 50
下列何者最能證明內部稽核活動已實現組織獨立性？
- A. 首席審計執行官在職能和行政上都向執行長報告。
- B. 獨立的第三方機構評估認為該組織的內部控制系統是充分有效的。
- C. 內部稽核章程已妥善擬定並經相關方批准。
- D. 內部稽核活動的使命宣言和策略顯示其與組織目標一致
Answer: C
Explanation:
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibility. It is crucial for establishing the internal audit function's independence and objectivity. When the internal audit charter is properly drafted and approved by the appropriate parties, it provides a clear mandate for the internal audit activity and sets the foundation for its operations. This ensures that the internal audit activity can function independently without undue influence from management.
According to the IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 1000 (Purpose, Authority, and Responsibility), the internal audit charter is essential in defining the internal audit activity's role and ensuring its independence.
NEW QUESTION # 51
根據 IIA 指南，下列哪一項程序在管理薪資詐欺風險方面效果最差？
- A. 員工對薪資資料庫的存取權限在終止後立即停用。
- B. 薪資變更在處理前已由人事部門驗證。
- C. 將組織薪資單上列出的員工姓名與人事記錄進行比較。
- D. 薪資考勤表在處理前由計時員審核並批准。
Answer: D
Explanation:
According to the IIA guidance, reviewing and approving payroll timesheets by the timekeeper before processing is considered least effective in managing the risk of payroll fraud. While this procedure might detect some errors or irregularities, it does not provide a robust control against fraud because the timekeeper can collude with employees or fail to review timesheets adequately. On the other hand, procedures such as comparing payroll lists to personnel records, deactivating payroll database access upon termination, and validating changes to payroll by the personnel department involve checks and balances that are more effective at preventing or detecting fraudulent activities.
:
IIA Practice Guide: Managing the Business Risk of Fraud: A Practical Guide IIA Standards and Guidance: IPPF - Practice Guide
NEW QUESTION # 52
當下列哪一項為真時，參與工作計畫對審計管理具有最大價值？
- A. 工作計畫有助於確保實現參與目標
- B. 工作計畫有助於決定所需的審核資源量
- C. 工作計畫協助審核員開發和管理審核測試
- D. 工作計畫為審核報告提供更詳細的支持
Answer: A
Explanation:
An engagement work program is of greatest value to audit management when it helps ensure the achievement of the engagement objectives. The work program outlines the audit procedures and tests that need to be performed to gather sufficient and appropriate evidence to support the audit findings and conclusions. By aligning the work program with the engagement objectives, auditors can focus their efforts on the most critical areas, ensure that all necessary steps are taken, and ultimately achieve the intended outcomes of the audit.
:
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2240 - Engagement Work Program.
NEW QUESTION # 53
內部稽核師針對組織累積的大量差旅預付款制定了一項參與觀察。審計員觀察到，組織的程序不需要為超過特定金額的預支旅費提供理由。
- A. 組織累積大量差旅預付款的結果
- B. 組織累積大量差旅預付款的條件
- C. 組織累積大額差旅預付款的標準
- D. 組織累積大量差旅預付款的原因
Answer: D
Explanation:
The best description of the organization's procedures in this context is that they represent a cause of the organization's accumulation of large travel advances. The lack of a requirement for justification for travel advances greater than a specific amount is a procedural gap that directly contributes to the accumulation of large travel advances. This gap in the procedure is the root cause that leads to the observed condition of large travel advances accumulating without sufficient oversight or justification.References: IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2310 - Identifying Information, and related practice advisories on root cause analysis in audit observations.
NEW QUESTION # 54
在向管理層傳達已識別的不可接受風險時，首席審計執行官應重點考慮下列哪些方面？
- A. 組織的持續風險監控流程
- B. 組織對等級制度的態度
- C. 組織的舉報策略
- D. 組織的風險管理政策
Answer: D
Explanation:
The chief audit executive should give the most consideration to the organization's risk management policy when communicating an identified unacceptable risk to management. The risk management policy outlines the organization's approach to managing risk, including risk tolerance levels, risk appetite, and the procedures for identifying, assessing, and mitigating risks. By aligning the communication with the risk management policy, the CAE ensures that the discussion about unacceptable risk is framed within the context of the organization's established risk management framework, facilitating a more structured and effective response from management.References: The IIA's International Standards for the Professional Practice of Internal Auditing, Standard 2010 - Planning and COSO's Enterprise Risk Management Framework.
NEW QUESTION # 55
審計意見指出，生物燃料的年度庫存盤點沒有得到適當的執行沒有訪問燃料場，生物燃料的實際數量沒有與會計數據進行核對該部門的管理層了解該問題並承諾解決該問題內部審計師應何時安排後續審查？
- A. 當管理階層表示問題已解決時
- B. 盡快，不遲於審核後兩個月
- C. 當雙方都方便時
- D. 財政年度結束前
Answer: B
Explanation:
Strategic sourcing would best assist the CAE in balancing the internal audit activity's needs for technical audit skills, budget efficiency, and staff development opportunities. Strategic sourcing involves using a mix of internal resources, co-sourcing, and outsourcing to optimize the audit function. This approach allows the CAE to leverage external expertise for specialized skills, manage costs effectively, and provide growth opportunities for internal staff.
References:
* IIA Standards: 2030 - Resource Management
* IIA Practice Guide: Developing the Internal Audit Strategic Plan
NEW QUESTION # 56
高級內部稽核師在內部稽核活動中受聘，為期兩年，然後晉升為業務營運團隊中的營運經理。在這種情況下何時使用人員安排？
- A. 能力角
- B. 旋轉模型
- C. 職業模型
- D. 外包協議
Answer: B
Explanation:
The rotational model refers to a staffing arrangement where employees, such as internal auditors, are rotated into different roles within the organization, often for a fixed period. In this scenario, a senior internal auditor is hired within the internal audit activity for two years before transitioning to an operations manager role. This model helps in developing a deeper understanding of the organization, broadening skill sets, and fostering cross-functional expertise. It benefits both the internal audit activity and the broader organization by facilitating knowledge transfer and career development.
References:
* The Institute of Internal Auditors (IIA) Practice Guide on "Implementing a Rotational Internal Audit Program"
* IIA Standard 1210 - Proficiency: "Internal auditors must possess the knowledge, skills, and other competencies needed to perform their individual responsibilities."
NEW QUESTION # 57
在為鑑證業務進行現場工作時，內部稽核團隊的一位成員發現了在業務規劃階段未識別的關鍵控制，內部稽核師採取的下列哪項行動最適合？
- A. 與所審查領域的管理層討論控制措施並在將控制措施納入當前審計業務之前尋求他們的批准
- B. 繼續執行目前的審計工作計劃，因為業務範圍已最終確定，但計劃將新確定的控制措施作為後續業務的一部分
- C. 立即調整審核工作計劃，以包括針對新確定的控制措施的測試，並將變更通知其他審核團隊成員
- D. 調整審核工作計畫以適應新的控制措施，但必須得到專案主管的批准
Answer: D
Explanation:
When a key control is identified during fieldwork that was not recognized during the planning phase, it is critical to update the audit work program to include tests for this newly identified control. However, this adjustment should be made with the approval of the engagement supervisor. This ensures that the changes are properly documented and that the scope and objectives of the engagement remain aligned with the overall audit plan. Additionally, obtaining approval from the engagement supervisor maintains the integrity and oversight of the audit process.
The Institute of Internal Auditors (IIA) Standard 2240 - Engagement Work Program: "Internal auditors must develop and document work programs that achieve the engagement objectives." IIA Practice Guide on "Engagement Planning"
NEW QUESTION # 58
一家中型金融機構的首席審計執行官正在評估內部審計活動 (IAA) 的人員配置模式。根據 IIA 指南，下列哪些是實現當前 IAA 資源價值最大化的最合適策略？
* 年度審核計畫應包括與 IAA 技能一致的審核。
* 對組織高風險領域的審計應由內部稽核人員進行。
* 可以聘請外部資源來提供主題專業知識，但應受到監督。
* 審核員應該透過被分配到複雜的審核中以獲得學習機會來發展他們的技能。
- A. 僅限 3 和 4
- B. 僅限 1 和 2
- C. 僅限 1 和 4
- D. 僅限 2 和 3
Answer: A
Explanation:
According to IIA guidance, to maximize the value of the current internal audit activity (IAA) resources, it is appropriate to hire external resources to provide subject-matter expertise while ensuring they are supervised (3). Additionally, assigning auditors to complex audits for learning opportunities helps in skill development and enhances the overall capability of the IAA (4). These strategies ensure that the IAA can address complex and high-risk areas effectively while also fostering professional growth among internal auditors. Reference: IIA Practice Guide - Staffing the Internal Audit Activity, IIA Standard 2030 - Resource Management
NEW QUESTION # 59
為了使行動計畫有效，其設計應主要針對觀察的下列哪一個要素？
- A. 建議
- B. 根本原因
- C. 標準
- D. 條件
Answer: B
Explanation:
For an action plan to be effective, it must address the root cause of an observation. The root cause is the underlying reason why a problem or issue has occurred. By targeting the root cause, the action plan can help prevent the recurrence of the issue and ensure long-term resolution. Addressing only the condition or the symptoms of the problem may lead to temporary fixes, whereas understanding and resolving the root cause leads to more sustainable improvements.
Reference:
Institute of Internal Auditors (IIA), Practice Guide - Root Cause Analysis.
NEW QUESTION # 60
在完成後續審計業務後，首席審計執行長 (CAE) 指出，管理層尚未實施任何緩解措施來解決初始審計報告中報告的高風險。 CAE 必須採取什麼初步步驟來解決這種情況？
- A. 將問題傳達給高階管理層。
- B. 與負責風險領域的管理階層成員討論此問題。
- C. 將問題上報給董事會。
- D. 向外部審計師報告狀況。
Answer: B
Explanation:
The initial step the CAE should take is to discuss the issue with the members of management responsible for the risk area. This discussion allows the CAE to understand the reasons for the lack of action, provide an opportunity for management to explain their position, and encourage them to implement the necessary mitigation measures. If this discussion does not lead to satisfactory action, the CAE would then escalate the issue to senior management or the board as appropriate.References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
* "Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.
NEW QUESTION # 61
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