最新IIA-CIA-Part2題庫資訊，IIA-CIA-Part2參考資料

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IIA-CIA-Part2考試是認證內部稽核師（CIA）計劃的一部分，旨在面向已完成IIA-CIA-Part1考試的個人。該考試包含100道多項選擇題，以電腦為基礎進行。該考試分為四個部分，即管理內部稽核活動、計劃參與、執行參與和傳達參與結果。

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IIA-CIA-Part2考試包含100道多選題，以英語進行。考試是基於電腦的，可以在全球任何IIA的測試中心進行。為了有資格參加考試，候選人必須擁有至少兩年的內部審計經驗或相關領域的學士學位。

最新的 Certified Internal IIA-CIA-Part2 免費考試真題 (Q768-Q773):

問題 #768
In which of the following situations would an internal control questionnaire best suit the internal auditor's purpose?

A. The auditor wants to receive mid-level management insight on how to improve hiring practices
B. The auditor wants to assess whether different subsidiaries apply centrally established procurement rules in the same manner
C. The auditor wants to obtain information on whether adherence to approval matrices is actually taking place in different maintenance units.
D. The auditor wants to gain assurance that inventory counts are conducted in accordance with established procedures.

答案：D

問題 #769
According to HA guidance, which of the following is the Key planning step internal auditors should perform to establish appropriate engagement objectives prior to starting an audit engagement?

A. Evaluate management's risk assessment and the internal audit activity's risk assessment
B. Review meeting notes from discussions involving management of the area to be reviewed.
C. Review the organizational structure, management roles and responsibilities and operating procedures
D. Assess process How and control documents used to meet regulatory requirements

答案：A

解題說明：
A key planning step for internal auditors to establish appropriate engagement objectives is to evaluate management's risk assessment and the internal audit activity's risk assessment. This step ensures that the audit focuses on areas of highest risk and aligns with the organization's risk management framework. By understanding and incorporating the organization's risk priorities, the internal auditors can design their engagements to provide maximum value and assurance regarding the control environment and risk management processes.
The Institute of Internal Auditors (IIA) Standard 2010: Planning
IIA Practice Advisory 2010-2: Using the Risk Management Process in Internal Audit Planning

問題 #770
During the development of a purchasing system, an auditor reviewed the payment authorization program. Which of the following actions should the auditor recommend for a situation in which the quantity invoiced is greater than the quantity received?

A. Issue an exception report.
B. Return the invoice to the vendor for correction.
C. Pay the amount billed and adjust the inventory account for the difference.
D. Authorize payment of the full invoice, but maintain an open purchase order record for the missing goods.

答案：A

問題 #771
Which of the following offers the best explanation of why the auditor in charge would assign a junior auditor to complete a complex part of the audit engagement?

A. The auditor in charge believes that the junior auditor should obtain a specific type of experience.
B. The auditor in charge is unable to identify audit staff with all of the required skills needed to complete the engagement.
C. The audit engagement has a tight deadline and the work must be completed timely.
D. The senior auditors are unavailable, as they are currently working on other portions of the engagement.

答案：A

解題說明：
Assigning a junior auditor to a complex part of an audit engagement is often a strategic decision aimed at developing the auditor's skills and experience. This approach is consistent with the IIA's emphasis on professional development and competency building within the audit team.
* IIA Standard 1210 - Proficiency:
* This standard requires that internal auditors possess the necessary knowledge, skills, and competencies to perform their duties. Developing these competencies often involves assigning junior auditors to increasingly complex tasks under supervision.
* Professional Development:
* Assigning a junior auditor to a complex task helps them gain valuable experience, enhances their understanding of complex audit processes, and prepares them for future responsibilities. This aligns with the IIA's focus on continuous learning and professional development.
* Supervised Learning:
* Under the guidance of more experienced auditors, junior auditors can learn how to handle complex audit tasks. This on-the-job training is essential for building proficiency and confidence.
* Option A (Senior auditors unavailable): This might be true, but it's not the best explanation for assigning a complex task to a junior auditor.
* Option C (Tight deadline): While deadlines are important, the focus should be on matching the task with the auditor's development needs.
* Option D (Unable to identify skilled staff): This suggests a lack of planning or resources, which is not the optimal reason for such an assignment.
Detailed Explanation:Why Not Other Options?

問題 #772
In a review of an electronic data interchange application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider.
IV. Verify that the service provider's contracts include necessary clauses, such as the right to audit.

A. II and III only
B. I and II only
C. II and IV only
D. I and IV only

答案：C

問題 #773
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IIA-CIA-Part2參考資料: https://www.vcesoft.com/IIA-CIA-Part2-pdf.html

順便提一下，可以從雲存儲中下載VCESoft IIA-CIA-Part2考試題庫的完整版：https://drive.google.com/open?id=1W2nNx0a4y_J8rn5rydVRA-HMKgidXFb4