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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q344-Q349):

NEW QUESTION # 344
內部稽核活動採用平衡計分卡方法來評估其績效 根據 MA 指南，下列哪一項是與審計客戶相關的關鍵績效指標？

Answer: C

Explanation:
When using the balanced scorecard approach to assess the performance of the internal audit activity, a key performance indicator relevant to the audit client is the percentage of recommendations implemented by the corrective action date. This KPI measures the effectiveness and impact of the audit activity by tracking how well the audit recommendations are being acted upon within the agreed-upon timeframe. It reflects the responsiveness and commitment of the organization to address identified issues and improve its control environment, which is directly relevant to the interests and concerns of the audit clients.
References:
* The Institute of Internal Auditors (IIA) Practice Guide: "Measuring Internal Audit Performance"
* Kaplan, R.S. & Norton, D.P. (1996). "The Balanced Scorecard: Translating Strategy into Action"


NEW QUESTION # 345
如果內部稽核師在稽核的早期階段發現某些員工對關鍵系統有不適當的存取權限，那麼首席稽核執行官最好的行動方案是什麼？

Answer: B

Explanation:
If an internal auditor identifies that some employees have inappropriate access to a key system in the early stage of an audit, the best course of action is to issue an interim audit report so that management can implement action plans. This approach ensures that the identified issue is formally communicated to management promptly, allowing them to take immediate corrective action to mitigate the risk. It also documents the auditor's findings and recommendations, providing a clear audit trail and supporting accountability. Obtaining verbal assurance or creating a ticket might address the issue temporarily but lacks the formal documentation and follow-up mechanisms inherent in an interim audit report.
Reference:
IIA Standard 2440: "Disseminating Results"
IIA Practice Advisory 2440-1: "Communicating Interim Engagement Results"


NEW QUESTION # 346
下列哪一項更有可能出現在高度集中的組織中？

Answer: C

Explanation:
Comprehensive and Detailed Explanation From Exact Extract:
Highly centralized organizations concentrate decision-making at the top. This often results in micromanagement (B).
* Option A (rapid change) and C (empowerment) are more aligned with decentralized structures.
* Option D contradicts centralization, since authority is not pushed downward.


NEW QUESTION # 347
下列哪一項不是首席審計執行官在審計業務後執行的典型活動？

Answer: B

Explanation:
The chief audit executive (CAE) typically performs several activities following an audit engagement, including reporting follow-up activities to senior management, implementing follow-up procedures to evaluate residual risk, and evaluating the extent of improvements. These activities are crucial to ensure that audit recommendations are properly addressed and that any residual risks are managed effectively. However, determining the costs of implementing the recommendations is not typically a responsibility of the CAE. This task is usually handled by the management of the area being audited, as they have the detailed operational knowledge necessary to accurately estimate these costs. References:
* The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2500 - Monitoring Progress.
* The IIA's Practice Guide on Follow-up Processes.


NEW QUESTION # 348
下列哪一項有關工作底稿的敘述最為正確？

Answer: D

Explanation:
The organization and content of workpapers should be based on the professional judgment of the internal auditor. Workpapers should provide sufficient detail to support the audit findings and conclusions but do not need to answer every conceivable question. Standard 2330 - Documenting Information states that internal auditors must document relevant information to support the conclusions and engagement results. This allows for flexibility and professional judgment in determining what is necessary and appropriate to include.
Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2330 - Documenting Information.


NEW QUESTION # 349
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