무료 온라인 액세스 IIA.IIA-CIA-Part2-KR.v2025-03-13.q217 모의 시험 (Page 25)

IIA-CIA-Part2-KR 문제 116

보증 업무 범위에 포함시킬 특정 프로세스를 식별하려는 내부 감사자에게 가장 유용한 정보는 무엇입니까?

A. 최근 해당 지역 내 직원에게 수여된 조직 전체 인정 상입니다.

B. 해당 지역의 가장 최근 감사 시점.

C. 경영진이 이사회에 발표한 최근 지역 성과에 대한 프레젠테이션입니다.

D. 생산성 지표에 대한 최근 지역 성과 지표입니다.

정답: D

When identifying specific processes to include in the scope of an assurance engagement, the most useful information for an internal auditor is recent area performance indicators against productivity metrics. This data helps the auditor identify areas with potential risks or inefficiencies that might warrant further examination.
Detailed Explanation:
IIA Standard 2200 - Engagement Planning:
This standard requires auditors to develop a plan for each engagement, including objectives and scope, based on a thorough understanding of the area under review. Performance indicators provide valuable insights into areas that may not be meeting productivity or efficiency targets.
Use of Performance Indicators:
Performance indicators allow the auditor to identify processes that may be underperforming or where there may be significant variances from expected outcomes. This helps in focusing the audit on areas with the greatest potential for improvement or risk.
IIA Practice Advisory 2201-2:
The advisory suggests that auditors should consider using performance data, such as productivity metrics, to determine where to focus their audit efforts. This data-driven approach ensures that the audit is relevant and adds value.
Why Not Other Options?
Option A (Recognition awards): Awards do not provide insight into risks or underperformance that might require audit attention.
Option B (Timing of the last audit): While useful, the timing alone does not indicate current risks or issues.
Option C (Management's presentation): This may provide some insights, but it is often more narrative and less data-driven than performance indicators.
Conclusion: Option D is correct because recent performance indicators against productivity metrics provide the most relevant information for identifying processes to include in the scope of an assurance engagement, ensuring that the audit is focused on areas of significant risk or opportunity for improvement, in line with IIA standards.

IIA-CIA-Part2-KR 문제 117

최고 감사 책임자(CAE)는 기술 감사 기술 예산 효율성과 직원 개발 기회에 대한 내부 감사 활동의 요구 사이의 균형을 맞추려고 노력하고 있습니다. 다음 중 CAE가 이 균형을 달성하는 데 가장 도움이 되는 것은 무엇입니까1?

A. 전략적 소싱

B. 대출 직원 배치

C. 평면 조직 구조

D. 계층적 조직 구조

IIA-CIA-Part2-KR 문제 118

외부 감사인의 업무에 의존할 가능성을 평가할 때 최고 감사 책임자는 다음 중 무엇을 해야 할까요?

A. 계약에 참여한 모든 독립 감사인에 대한 포괄적인 배경 조사를 수행합니다.

B. 모든 재무 계산을 다시 계산하여 역량을 확인하세요.

C. 객관성과 인식된 또는 실제적인 이해 상충을 검토합니다.

D. 이전 모든 감사에서 사용된 감사 테스트를 검토합니다.

정답: C

When the chief audit executive (CAE) evaluates the possibility of relying on external auditors' work, the primary focus should be on examining the objectivity and any perceived or actual conflicts of interest that might affect the external auditors' work. Ensuring that the external auditors are objective and free from conflicts is crucial for determining whether their work can be relied upon by the internal audit activity.
Detailed Explanation:
IIA Standard 2050 - Coordination and Reliance:
This standard requires that the internal audit activity coordinates its efforts with external auditors to ensure proper coverage and minimize duplication of efforts. When relying on external auditors, the CAE must assess the external auditors' objectivity and independence.
Objectivity and Conflicts of Interest:
Objectivity refers to the unbiased mental attitude that allows external auditors to perform their work with integrity and impartiality. Conflicts of interest, whether perceived or actual, can compromise this objectivity. The CAE needs to ensure that external auditors are free from any relationships or interests that could affect their judgment.
IIA Practice Advisory 2050-2:
The advisory suggests that the internal audit activity should evaluate the competence, objectivity, and independence of external auditors before relying on their work. A thorough examination of potential conflicts of interest is essential to ensure that the reliance on their work is justified.
Why Not Other Options?
Option A (Perform comprehensive background checks): While background checks may be useful, the primary focus should be on objectivity and conflicts of interest.
Option B (Recalculate all financial calculations): This approach is excessive and unnecessary if the external auditors' work can be relied upon.
Option D (Review audit tests in previous audits): While reviewing previous work is important, it does not address the key issue of objectivity and independence.
Conclusion: Option C is correct because the CAE must focus on ensuring that external auditors are objective and free from conflicts of interest, which is essential for relying on their work, in accordance with IIA standards.

IIA-CIA-Part2-KR 문제 119

다음 중 참여를 위한 예비 설문 조사의 일부로 내부 통제 설문지(ICQ)를 사용하는 이점은 무엇입니까?

A. ICQ는 증언 증거를 제공합니다.

B. ICQ는 효율적입니다.

C. ICQ는 정량화할 수 있는 구체적인 증거를 제공합니다.

D. ICQ는 관찰을 객관적으로 볼 수 있게 해줍니다.

IIA-CIA-Part2-KR 문제 120

최근 시스템 업그레이드로 인해 급여 프로세스를 테스트하기 위한 감사가 계획되어 있습니다. 다음 중 사기를 방지하기 위해 가장 중요한 감사 목표는 무엇입니까?

A. 금액이 정확한지 확인하십시오.

B. 지불이 정시에 이루어졌는지 확인하십시오.

C. 받는 사람이 유효한 직원인지 확인합니다.

D. 급여 공제가 정확한지 확인합니다.

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