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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q458-Q463):

NEW QUESTION # 458
在一次鑑證業務中，一名內部稽核師發現一名銷售經理批准了許多價值超出其授權限額的銷售合約。審計員向審計主管報告了這項發現，並指出銷售經理還有其他新合約正在談判中。根據 IIA 指導，下列哪一項是最適合的下一步？

A. 審計主管應將新合約納入最終審計報告的調查結果中。
B. 審核員不應參考新合同，因為它們尚未簽署，因此無法包含在最終報告中。
C. 審核主管應提醒銷售經理其對正在談判的合約的權限限制。
D. 審計主管應透過中期報告將調查結果傳達給銷售經理的主管。

Answer: D

Explanation:
According to the IIA guidance, the most appropriate next step when discovering a sales manager approving contracts beyond their authorization limit is to communicate the finding to the supervisor of the sales manager through an interim report. This approach ensures that the issue is addressed promptly and management can take immediate corrective actions to prevent further unauthorized activities. Including new contracts under negotiation in the final report would delay action, while reminding the sales manager of their authority limits does not escalate the issue appropriately.
:
IIA Standards: 2440 - Disseminating Results
IIA Practice Guide: Communicating Audit Results

NEW QUESTION # 459
內部稽核員存取應付帳款記錄並提取與組織車輛購買的燃料相關的資料作為第一步，她按車輛對資料進行排序，並使用電子表格功能來識別在相同或連續日期的所有加油實例，然後她執行了其他測試根據審計師的行為，下列哪一項最有可能是本次業務的目標1？

A. 確定車輛平均油耗趨勢
B. 估算組織車隊的未來燃料成本
C. 確定燃料是否是出於工作相關目的而購買的
D. 決定組織支付的燃料費用是否高於產業平均水平

Answer: C

Explanation:
The internal auditor's objective in sorting the data by vehicle and identifying instances of refueling on the same or sequential dates is most likely to determine whether fuel purchases were legitimate and for work- related purposes. By analyzing patterns of refueling, the auditor can identify any anomalies or unusual activity that may suggest misuse or personal use of the organization's vehicles. This helps ensure that organizational resources are being used appropriately and that there are no instances of fraud or abuse.
:
The Institute of Internal Auditors (IIA) Standard 1220 - Due Professional Care: "Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor." IIA Practice Guide on "Data Analytics and Continuous Auditing"

NEW QUESTION # 460
當審計一個組織的現金處理時，內部稽核師可以獲得下列哪一種最可靠的見證證據？

A. 來自我的收銀主管的證詞，他知道流程應該如何執行
B. 來自獨立於出納職責、知識淵博的人士的證詞
C. 監督所有正在審查的收銀活動的經理的證詞
D. 執行正在審查的流程的收銀員的證詞

Answer: B

Explanation:
When auditing an organization's cash-handling activities, the most reliable form of testimonial evidence comes from a knowledgeable person who is independent of the cashiering duty. This independence ensures that the testimonial evidence is unbiased and not influenced by those directly involved in the processes being reviewed. Such evidence is considered more reliable as it is less likely to be affected by personal interests or biases.
:
The Institute of Internal Auditors (IIA) Practice Guide: Evaluating Evidence IIA Standard 2310 - Identifying Information

NEW QUESTION # 461
應先執行下列哪一項參與監督活動？

A. 確保評估及時完成合作的風險
B. 確保內部稽核結論是基於充分且可靠的證據
C. 確保審核團隊成員完成績效評估
D. 確保內部稽核建議切實可行、具成本效益且具有附加價值

Answer: A

Explanation:
Ensuring that risks to the timely completion of the engagement are assessed should be performed first during engagement supervision activities. This initial step is crucial as it sets the foundation for the entire audit process. By identifying and assessing risks early, the audit supervisor can develop appropriate plans and strategies to mitigate these risks, ensuring that the engagement stays on track and is completed within the allocated time frame. Addressing this aspect first helps in prioritizing tasks, allocating resources effectively, and managing any potential obstacles that might delay the audit process.
Reference:
The Institute of Internal Auditors (IIA) Standards
Internal Audit Engagement Planning and Risk Assessment Procedures

NEW QUESTION # 462
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？

A. 發布中期審計報告，以便管理層實施行動計劃
B. 請審核員向 IT 服務台建立票證，要求撤銷不當存取權限
C. 聯絡審計委員會主席討論調查結果
D. 從管理層獲得口頭保證，不適當的訪問將被刪除

Answer: A

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.
:
IIA Standard 2440: "Disseminating Results"
IIA Practice Advisory 2440-1: "Communicating Interim Engagement Results"

NEW QUESTION # 463
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