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IIA-CIA-Part2熱門證照 & IIA-CIA-Part2學習筆記
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IIA-CIA-Part2考試由100道多選題組成，必須在兩個半小時內完成。考試是基於電腦的，可以在Prometric測試中心或在線上參加。該考試的及格分數為800分中的600分，考生在完成考試後立即獲得成績。
IIA-CIA-Part2（內部審計實務）考試是由內部審計師協會（IIA）提供的證書考試，它測試專業人士在內部審計領域的知識和技能。這個考試對於那些希望成為認證內部審計師並在這個領域推進事業的人來說是一個重要的步驟。該考試涵蓋了與內部審計實務相關的廣泛主題，包括風險管理、治理、倫理和溝通。
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完美的IIA-CIA-Part2熱門證照 |高通過率的考試材料|高通過率的IIA-CIA-Part2：Practice of Internal Auditing
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最新的 Certified Internal IIA-CIA-Part2 免費考試真題 (Q225-Q230):
問題 #225
Which of the following should be the focus of the effect section of the preliminary observations document?
- A. Control activities
- B. Inherent risk
- C. Compensating controls
- D. Residual risk
答案：D
解題說明：
The focus of the effect section of the preliminary observations document should be on residual risk. Residual risk is the remaining risk after management has taken action to mitigate the inherent risk with controls and other risk responses. Documenting the effect in terms of residual risk helps in understanding the potential impact of the observed issues on the organization if not addressed.
Reference:
IIA Standards: 2310 - Identifying Information
IIA Practice Guide: Communicating the Results of an Audit
問題 #226
To compete in the global market, an organization is restructuring and consolidating many of its divisions. Prior to the consolidation, senior management requested assistance from tie internal audit activity. Which of the following consulting services would be most appropriate in this situation?
- A. Assess controls for potential compliance issues that may affect me consolidation
- B. Advise division managers on how to streamline operations for better efficiency
- C. Determine whether the organization's controls are effective in meeting business objectives
- D. Brief vendors on the potential risks that will occur without continued business
答案：B
解題說明：
In the context of restructuring and consolidating divisions, providing consulting services that focus on operational efficiency is highly valuable. Internal auditors can leverage their understanding of the organization's processes and controls to advise division managers on streamlining operations. This includes identifying redundant processes, recommending best practices, and suggesting ways to optimize resource use. Such guidance helps the organization achieve a smoother transition and enhances overall efficiency, supporting the strategic objectives of the restructuring effort.
Reference:
The Institute of Internal Auditors (IIA) - Standards for the Professional Practice of Internal Auditing, Standard 2120 - Risk Management and Standard 2130 - Control
問題 #227
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management There is a greater likelihood that the auditor will obtain a responsive action plan from management when both parties agree on which of the following attributes of the audit finding?
- A. Effect
- B. Criteria
- C. Condition
- D. Cause
答案：A
解題說明：
To obtain a responsive action plan from management, the auditor is most likely to achieve this when both parties agree on the "Effect" attribute of the audit finding. The "Effect" refers to the impact or potential impact of the identified issue on the organization's operations, objectives, or risk profile. When management and the auditor agree on the significance and consequences of the finding, there is a shared understanding of the urgency and importance of addressing the issue. This alignment increases the likelihood that management will develop and commit to an effective action plan to remediate the finding.
References:
* IIA Practice Guide: "Formulating and Expressing Internal Audit Opinions"
* COSO Internal Control - Integrated Framework
問題 #228
The internal audit activity of an investment company received a request to provide assurance on the risk management process. Preliminary discussion with senior management revealed that separate functions within the organization perform some form of risk management activities. Which of the following is the most effective tool for ensuring that risk management activities are coordinated among these functions?
- A. Assurance map.
- B. Facilitated workshop.
- C. Analytical reviews.
- D. Delphi technique.
答案：A
問題 #229
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?
- A. Having no active role or involvement in the risk management process.
- B. Auditing the risk management process for reasonableness.
- C. Coordinating and managing the risk management process.
- D. Participating with management in identifying and evaluating risks.
答案：C
解題說明：
According to the Institute of Internal Auditors (IIA) guidance, the independence and objectivity of the internal audit function are fundamental principles. Independence is compromised if the internal audit function takes on roles or responsibilities that are part of management's duties. Coordinating and managing the risk management process is a management responsibility. If internal auditors assume this role, it impairs their ability to remain independent and objective when auditing the effectiveness of the risk management process. Reference: IIA Standard 1112 - Chief Audit Executive Roles Beyond Internal Auditing
問題 #230
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IIA-CIA-Part2學習筆記: https://tw.fast2test.com/IIA-CIA-Part2-premium-file.html
