IIA-CIA-Part3-KR 문제 106
* Predictive analytics involves using historical data, statistical algorithms, and machine learning techniques to forecast future trends and behaviors.
* It applies assumptions and models patterns to predict outcomes, helping businesses make proactive decisions.
* Why Option B is Correct:
* Predictive analytics is forward-looking and uses assumptions (e.g., weather conditions) to predict where stock levels would decrease more quickly.
* This aligns with the goal of predictive analytics: forecasting potential events before they occur.
* Why Other Options Are Incorrect:
* A. Analyzed instances where parts were out of stock before scheduled deliveries: This is descriptive analytics, as it looks at past data without making future predictions.
* C. Analyzed past stockouts and found a correlation with stormy weather: This is diagnostic analytics, as it identifies past correlations but does not predict future trends.
* D. Modeled different scenarios for stock reordering and delivery decisions: This is prescriptive analytics, which focuses on decision-making rather than predictions.
* IIA Standards and References:
* IIA GTAG on Data Analytics (2017): Highlights predictive analytics as a tool for forecasting risks and operational inefficiencies.
* IIA Standard 1220 - Due Professional Care: Encourages auditors to use analytical techniques to anticipate potential issues.
* COSO ERM Framework: Supports the use of predictive models to improve risk management and strategic planning.
Thus, the correct answer is B: A supplier of electrical parts analyzed sales, applied assumptions related to weather conditions, and identified locations where stock levels would decrease more quickly.
IIA-CIA-Part3-KR 문제 107
Here's why EVA is the most appropriate choice:
* Evaluates Project Progress and Performance - EVA measures how much work has been completed against the planned schedule and budget, helping auditors analyze project efficiency.
* Identifies Deviations - It highlights cost overruns or delays in task completion, which is critical for software development projects.
* Uses Key Metrics - EVA includes essential indicators like:
* Planned Value (PV) - The budgeted cost of work scheduled.
* Earned Value (EV) - The value of actual work performed.
* Actual Cost (AC) - The real cost incurred for work completed.
* Schedule Variance (SV) and Cost Variance (CV) - Indicators of deviations from planned performance.
* Supports Risk-Based Internal Audit Approach - The IIA emphasizes risk-based auditing, and EVA helps auditors assess risks related to project cost overruns, schedule slippage, and performance gaps.
* A. A Balanced Scorecard - This measures overall organizational performance across perspectives (financial, customer, internal processes, and learning & growth), but it is not specifically designed for evaluating project task completion.
* B. A Quality Audit - This focuses on compliance with quality standards and does not measure project task completion efficiency.
* D. Trend Analysis - This evaluates patterns over time but does not provide a structured measurement of project progress in terms of cost, time, and completion percentage.
* The IIA's GTAG (Global Technology Audit Guide) on IT Project Management - Recommends using earned value analysis for project auditing.
* IIA's International Professional Practices Framework (IPPF) - Performance Standard 2120 (Risk Management) - Emphasizes the need for internal auditors to evaluate the effectiveness of project risk management, which EVA supports.
* COSO's Enterprise Risk Management (ERM) Framework - Encourages structured performance measurement techniques like EVA to monitor projects.
Why Not the Other Options?IIA References:Thus, Earned Value Analysis (EVA) is the correct answer because it provides a precise, quantitative way to measure project performance. #
IIA-CIA-Part3-KR 문제 108
Effective visualization is a crucial step in making big data analytics actionable.
Let's analyze the options:
* A. Big data is often structured.
* Incorrect. Big data can be structured, semi-structured, or unstructured. Many sources of big data (e.g., social media, sensor data, emails) are unstructured, making analysis more challenging.
* B. Big data analytic results often need to be visualized. # (Correct Answer)
* Correct. Due to its complexity, big data analytics results must often be visualized using dashboards, charts, or graphs to communicate insights effectively.
* Examples of visualization tools include Tableau, Power BI, and Google Data Studio.
* C. Big data is often generated slowly and is highly variable.
* Incorrect. Big data is typically generated rapidly and continuously (e.g., social media posts, IoT sensors, financial transactions). This relates to the "velocity" characteristic of big data.
* D. Big data comes from internal sources kept in data warehouses.
* Incorrect. Big data comes from both internal and external sources, including social media, cloud applications, and sensors. Additionally, data warehouses store structured data, whereas big data is often unstructured and stored in data lakes.
* IIA GTAG - Auditing Big Data Analytics - Explores best practices for analyzing and visualizing big data.
* COSO ERM Framework - Technology & Data Risk - Discusses the need for big data governance and visualization.
* ISO/IEC 27032 - Cybersecurity and Data Analytics - Covers big data security and interpretation.
* IIA Standard 2120 - Risk Management in Big Data Analytics - Focuses on internal auditors' role in overseeing data-driven decision-making.
IIA References:
IIA-CIA-Part3-KR 문제 109
A Project Management Information System (PMIS) is a centralized tool used throughout a project's planning, execution, and monitoring phases. It helps track schedules, costs, and risks.
Option A (EVM) - Used primarily in monitoring and control phases, not all three.
Option B (Organizational procedures) - Provides guidance but is not actively used in all project phases.
Option C (Performance measurement) - Important in monitoring, but not central to planning or execution.
Since PMIS is used throughout the project lifecycle, Option D is correct.
Reference: IIA Project Management - Tools & Techniques
IIA-CIA-Part3-KR 문제 110
$4; 그리고 결함 판매 가격은 $5입니다. 연말에 결함의 장부 가치(재고 가치)는 얼마입니까?
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