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IIA Practice of Internal Auditing (IIA-CIA-Part2中文版) Sample Questions (Q214-Q219):

NEW QUESTION # 214
下列何者是內部控制問卷 (ICQ) 的主要弱點？

A. ICQ 不允許評估多個位置。
B. ICQ 不允許提出開放式問題。
C. ICQ 需要大量的審核員跟進，因為不同的經理可能會給予不同的回應。
D. ICQ 受訪者有動機回答有內部控制。

Answer: D

Explanation:
The primary weakness of internal control questionnaires (ICQs) is that the respondents, who are often managers or personnel responsible for specific areas, may have incentives to indicate that internal controls are in place, even when they might not be effective or fully operational. This can occur due to a desire to present their department in a positive light, avoid scrutiny, or because of misunderstandings about what constitutes a control. This bias in responses can lead to inaccurate assessments of the internal control environment.
IIA Reference:
IIA Standard 2310: Identifying Information and its accompanying guidance highlight the importance of obtaining accurate, reliable, and unbiased information when assessing controls. The potential for biased responses in ICQs is a known risk that can undermine the quality of the audit evidence gathered.
The Practice Guide on Evaluating Internal Controls notes that while ICQs are useful for gathering information, auditors should be aware of the limitations and potential biases inherent in this method.

NEW QUESTION # 215
下列哪一種情況需要對所取得的物證進行內部審核？

A. 內部審核員從組織的多家零售店進行採購以評估客戶服務
B. 內部稽核師取得了當前季度財務報告併計算了債務股本比率的變化
C. 內部稽核師收到獨立律師簽署的有關交易條款的確認書
D. 內部稽核員就健康和安全問題採訪了多名員工並記錄了他們的答案

Answer: A

Explanation:
Physical evidence in internal auditing refers to tangible, observable, and verifiable information obtained directly through auditors' activities. Making purchases from retail outlets to evaluate customer service involves direct interaction and observation, which constitutes obtaining physical evidence. This differs from documents, interviews, or confirmations, which are considered documentary or testimonial evidence. Reference:
"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)
"Audit Evidence" (International Standards on Auditing)

NEW QUESTION # 216
商業行為準則應包括下列哪一項以增強其威懾效果？
1. 不當行為的處罰的適當描述。
2. 違反行為準則可能導致刑事起訴的通知。
3.損害雇主利益的違法行為的說明。
4. 行為準則所涵蓋的員工名單。

A. 3 和 4
B. 2 和 4
C. 1 和 2
D. 1 和 3

Answer: C

Explanation:
To increase the deterrent effect of a code of business conduct, it should include appropriate descriptions of penalties for misconduct and notifications that violations may lead to criminal prosecution. These elements clearly communicate the serious consequences of unethical behavior, thus reinforcing the importance of adhering to the code. Reference: = IIA Practice Guide on "Evaluating Ethics-related Programs and Activities".

NEW QUESTION # 217
下列哪一種審計證據來源最可靠？

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

Answer: C

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 # 218
首席審計執行長 (CAE) 收到了高階管理層內部控制評估的詳細內部報告。 CAE 下列哪一項後續行動可以為管理階層的主張提供最大的保證？

A. 評估高階管理層是否充分支持和促進報告中所述的內部控製文化。
B. 斷言所描述和報告的控制過程和系統是否存在。
C. 評估報告的完整性以及管理階層對已發現缺陷的回應。
D. 確定報告中所描述的管理階層的運作風格和理念是否反映了內部控制的有效運作。

Answer: C

Explanation:
The greatest assurance over management's assertions would be provided by evaluating the completeness of the report and management's responses to identified deficiencies. This involves ensuring that all relevant control processes and deficiencies have been identified, and that management has provided appropriate and comprehensive responses to each issue. This step ensures that the internal control assessment is thorough and that management is actively addressing any weaknesses. Reference:
The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), specifically Standard 2130 - Control.
The IIA's Practice Guide on Assessing the Adequacy of Internal Controls.

NEW QUESTION # 219
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