IIA-CIA-Part2認證考試的題目與答案

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IIA IIA-CIA-Part2 Exam Syllabus Topics:

Section	Objectives
Topic 1: Managing the Internal Audit Function	- Internal audit role in governance, risk, and control - Audit plan development and resource management - Quality assurance and improvement program (QAIP)
Topic 2: Communicating Results and Monitoring	- Audit report preparation and communication - Issue tracking and follow-up procedures
Topic 3: Engagement Execution	- Audit evidence collection and evaluation - Control testing and documentation - Sampling methods and data analysis
Topic 4: Engagement Planning	- Audit program design - Risk assessment for audit engagements - Engagement objectives and scope definition

>> IIA-CIA-Part2考試內容 <<

IIA-CIA-Part2認證指南 - IIA-CIA-Part2最新考古題

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最新的 Certified Internal IIA-CIA-Part2 免費考試真題 (Q133-Q138):

問題 #133
According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?

A. Local law enforcement should be involved as they are more familiar with the applicable local laws.
B. Cultural impacts are less critical where the organization practices uniform polices around the globe.
C. Cross-cultural differences should always be handled by the staff of the same cultural background.
D. Communication of any internal ethics violations to external parties may occur with appropriate safeguards.

答案：D

解題說明：
According to IIA guidance, when the internal audit activity investigates potential ethics violations in a foreign subsidiary, communication of any internal ethics violations to external parties may occur, but only with appropriate safeguards. This ensures that sensitive information is protected and that the organization complies with both local and international legal requirements. Cross-cultural differences and local laws must be considered, but the primary focus is on maintaining appropriate safeguards during communication. Reference: IIA Practice Guide - Auditing Ethics Programs, IIA Standard 2440 - Disseminating Results

問題 #134
Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?

A. The articulated internal control objectives of the organization
B. The established philosophy and operating style of senior management
C. The presence of an independent critical mass
D. The organization's employee recruiting and retention policies

答案：C

解題說明：
When reviewing the board of directors, internal auditors should consider testing the presence of an independent critical mass. This refers to the existence of a sufficient number of independent directors who can provide unbiased judgment and oversight. Independence is a cornerstone of effective governance, ensuring that decisions are made in the best interest of the organization without undue influence from management.
This attribute is crucial for maintaining the integrity and objectivity of the board's decisions and actions.
IIA's Practice Guide on Assessing Organizational Governance.

問題 #135
Company A has a formal comprehensive corporate code of ethics while company B does not.
Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
I. Company A exhibits a higher standard of ethical behavior than does company B.
II. Company A has established objective criteria by which an employee's actions can be evaluated.
III. The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.

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

答案：B

問題 #136
During an audit of suspense accounts the internal auditor found that there were no written policies on how suspense accounts should be treated. The auditor also found that suspense account balances were cleared once per week, not daily. Which of the following is the most appropriate first response by the auditor?

A. The auditor should rely on his professional judgment and experience to develop criteria for evaluating the existing controls over suspense accounts
B. The auditor should ask management whether any undocumented policies exist and. if so, determine whether they are adequate
C. The auditor should conclude that the clearing of suspense accounts was timely and appropriate because weekly clearing is sufficient.
D. The auditor should conclude that suspense accounts were not being cleared on a timely basis because they should be cleared daily

答案：A

問題 #137
Which of the following statements is not true about the oversight and review of working papers by the chief audit executive (CAE)?

A. The need for CAE review depends on the proficiency and experience of the internal auditor and the complexity of the task.
B. The CAE is responsible for all significant professional judgments made during the audit process and should therefore personally review working papers to ensure conclusions were professionally arrived at.
C. The CAE, although having overall responsibility for reviewing work completed, can delegate such task to appropriately experienced internal audit staff.
D. The CAE has ultimate responsibility for reviewing working papers and remains accountable for the achievement of objectives and the quality of work.

答案：B

問題 #138
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