현금수령 과정에서 부적절한 직무 분담에 대한 경영진의 증언으로 볼 수 있는 것은 다음 중 어느 것입니까?
정답: C
Management testimony of improper segregation of duties in the cash receipt process can be considered relevant. Relevant evidence directly relates to the matter being examined, which in this case is the proper segregation of duties in the cash receipt process. Testimony from management can provide insights and context that are pertinent to understanding and assessing this specific control issue. IIA Standards: 2310 - Identifying Information IIA Practice Guide: Evaluating Relevance and Reliability of Evidence
IIA-CIA-Part2-KR 문제 317
참여 계획 수립 과정에서 조직 프로세스와 주요 통제가 어떻게 운영되는지에 대한 가장 정확하고 최신 설명을 제공하는 당사자는 누구입니까?
정답: B
During planning, auditors gather information about processes and controls. While management (A) provides oversight and external auditors (C) focus on financial reporting controls, employees who perform the daily tasks (B) have the most accurate, detailed, and current knowledge of how processes and controls actually operate. The board (D) provides governance, not operational detail.
IIA-CIA-Part2-KR 문제 318
내부 감사자는 감사 목표를 결정하기 위해 어떤 절차를 수행해야 합니까?
정답: B
Comprehensive and Detailed Explanation: Audit objectives must be tied to the risks relevant to the activity under review. According to Standard 2210 - Engagement Objectives, objectives must be established for each engagement based on a preliminary risk assessment. Meeting with the board (A) may help in identifying broad concerns, but objectives are engagement-specific. Establishing boundaries (C) and outlining scope (D) are done after objectives are defined. Therefore, the auditor must first conduct a risk assessment (B) to determine the key exposures and align objectives to those risks. This ensures the engagement is risk-based and adds value by focusing on areas of highest importance.
