POPULAR RELIABLE IIA-CIA-PART2-CN BRAINDUMPS FILES TO PASS PRACTICE OF INTERNAL AUDITING (IIA-CIA-PART2中文版) - RECOMMEND BY MANY PEOPLE

Popular Reliable IIA-CIA-Part2-CN Braindumps Files to pass Practice of Internal Auditing (IIA-CIA-Part2中文版) - Recommend by Many People

Popular Reliable IIA-CIA-Part2-CN Braindumps Files to pass Practice of Internal Auditing (IIA-CIA-Part2中文版) - Recommend by Many People

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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q335-Q340):

NEW QUESTION # 335
下列哪些關於保障圖的陳述是正確的？

  • A. 保證圖列出了內部稽核團隊在保證業務期間執行的程序和測試活動
  • B. 首席審計執行官使用保證圖來與其他內部和外部保證提供者協調保證活動
  • C. 保障地圖是整個組織內部稽核活動所執行的所有保障活動的圖片
  • D. 業務主管使用保證圖來協調分配給保證業務的各個內部審計團隊成員的角色

Answer: B

Explanation:
An assurance map is a tool used by the chief audit executive (CAE) to provide a visual representation of the assurance activities performed by various assurance providers within the organization, including internal audit, compliance, risk management, and external auditors. It helps in identifying areas of overlap, gaps in assurance coverage, and ensuring efficient and effective coordination among different assurance providers. Reference:
The IIA's Practice Guide on Coordinating Risk Management and Assurance.


NEW QUESTION # 336
下列哪一項最能反映最佳的參與目標？

  • A. 從心理審核活動本身的風險評估結果所得出的參與目標
  • B. 根據公司風險職能專家的風險評估結果所得出的參與目標。
  • C. 根據高階管理層和公司風險職能專家的風險評估結果所得出的參與目標
  • D. 根據高階管理層的風險評估結果所得出的參與目標

Answer: C

Explanation:
The best possible engagement objectives are those derived from a comprehensive risk assessment that incorporates inputs from both senior management and the company's risk function experts. This approach ensures that the internal audit objectives are aligned with the organization's strategic priorities and risk landscape. By combining insights from senior management with the technical expertise of risk function experts, the internal audit activity can develop well-rounded and relevant engagement objectives that address the most significant risks facing the organization.
Reference:
The Institute of Internal Auditors (IIA) Standard 2010 - Planning: "The chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization's goals." IIA Practice Guide on "Internal Audit Planning"


NEW QUESTION # 337
下列哪一種審計證據來源最可靠？

  • A. 直接從客戶處獲得的及時審核證據。
  • B. 間接從員工取得的未經證實的審計證據。
  • C. 直接從經理獲得的無證審計證據。
  • D. 直接從未經測試的第三方獲得的證據。

Answer: A

Explanation:
In internal auditing, the reliability of evidence is critical. According to IIA standards, evidence that is obtained directly from an external source, such as a customer, is generally considered more reliable, especially when it is timely.
Detailed Explanation:
IIA Standard 2310 - Identifying Information:
This standard requires that internal auditors obtain sufficient, reliable, relevant, and useful information to achieve the engagement's objectives. Evidence obtained directly from external sources is often deemed more reliable because it is less likely to be biased or manipulated.
Direct Evidence:
Evidence obtained directly from a customer is considered highly reliable because it comes from an independent and external party. It is less likely to be influenced by internal pressures or conflicts of interest.
Timeliness:
The timeliness of evidence also affects its reliability. Recent and relevant information is more likely to accurately reflect the current state of affairs, making it more reliable for decision-making.
Why Not Other Options?
Option A (Untested third party): Although external, the reliability of evidence from an untested third party is uncertain until their credibility is established.
Option B (Uncorroborated evidence from an employee): This is less reliable as it may be subject to bias or self-interest.
Option C (Undocumented evidence from a manager): Undocumented evidence is generally less reliable as it lacks supporting documentation that can be verified.


NEW QUESTION # 338
在製定品質保證和改進計劃時，首席審計執行官應確保該計劃旨在實現下列哪些目標？
1. 增加價值。
2. 改善營運。
3. 確保內部稽核活動符合標準。
4. 確保內部稽核活動符合 IIA 道德準則。

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

Answer: B

Explanation:
A quality assurance and improvement program (QAIP) established by the chief audit executive (CAE) should ensure that the internal audit activity (IAA) adheres to the International Standards for the Professional Practice of Internal Auditing (Standards) and the IIA Code of Ethics. It should also aim to add value and improve the organization's operations. This comprehensive approach ensures that the internal audit function is not only compliant but also effective in enhancing the overall governance, risk management, and control processes within the organization.
Reference:
IIA Standard 1300: Quality Assurance and Improvement Program.
IIA Standard 1320: Reporting on the Quality Assurance and Improvement Program.


NEW QUESTION # 339
管理階層要求內部稽核諮詢服務。在實地工作期間，內部稽核團隊發現了重大控制問題。下列哪一項是首席審計執行官的適當回應？

  • A. 與參與客戶就糾正措施達成一致
  • B. 專注於諮詢業務，並安排接下來的保證業務來解決控制問題
  • C. 結束諮詢活動並按計劃向管理層報告結果
  • D. 向高階管理層和董事會報告重大控制問題並建議糾正措施

Answer: D

Explanation:
When significant control issues are identified during a consulting engagement, it is the responsibility of the chief audit executive to ensure that these issues are communicated to senior management and the board. This ensures that the organization is aware of the risks and can take corrective action. Consulting engagements should not overshadow the priority of addressing critical control issues that may affect the organization's risk profile. Reference:
"International Standards for the Professional Practice of Internal Auditing" (IIA Standards)
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)


NEW QUESTION # 340
......

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