무료 온라인 액세스 IIA.IIA-CIA-Part3-KR.v2026-02-16.q207 모의 시험 (Page 26)

IIA-CIA-Part3-KR 문제 121

새로운 회계 소프트웨어로 업그레이드된 조직. 다음 중 업그레이드 직후 IT 소프트웨어 공급업체에서 수행해야 하는 활동은 무엇입니까?

A. 시장 분석 lo 식별 동향

B. IT 인프라를 관리 및 유지하기 위한 서비스입니다.

C. 백업 및 복원.

D. 소프트웨어 테스트 및 검증

정답: D

After upgrading to a new accounting software, it is critical to ensure that the system is functioning correctly and meets the organization's operational, compliance, and security requirements. The immediate priority should be software testing and validation to confirm that:
* The upgrade was successfully implemented.
* The system is free from major bugs or functionality errors.
* Financial data integrity is maintained.
* Compliance with accounting and regulatory standards is ensured.
* (A) Market analysis to identify trends:
* This is unrelated to post-upgrade activities. Market analysis is a strategic function typically handled by business intelligence or marketing teams, not IT software vendors.
* (B) Services to manage and maintain the IT infrastructure:
* While IT infrastructure maintenance is important, it is typically an ongoing operational task rather than an immediate post-upgrade activity.
* (C) Backup and restoration:
* While data backup should be completed before the software upgrade, restoration would only be necessary if the upgrade fails. However, this is a contingency plan, not a standard immediate post- upgrade activity.
* (D) Software testing and validation (Correct Answer):
* Immediately after an upgrade, software testing is critical to ensure that financial transactions, reporting, and other accounting functions operate correctly.
* This includes user acceptance testing (UAT), integration testing, and validation against financial reporting requirements.
* IIA Global Technology Audit Guide (GTAG) 8: Auditing Application Controls - Emphasizes the importance of testing and validating application functionality after implementation or upgrades.
* IIA Standard 2110 - Governance - Requires internal auditors to assess whether IT governance supports the organization's strategic objectives, including testing new software for operational effectiveness.
* COBIT (Control Objectives for Information and Related Technologies) Framework - Highlights the importance of post-implementation review to confirm that IT systems perform as expected.
Analysis of Each Option:IIA References:Conclusion:To ensure that the accounting software upgrade is successful and operationally sound, software testing and validation must be performed immediately.
Therefore, option (D) is the correct answer.

IIA-CIA-Part3-KR 문제 122

IIA 지침에 따르면 네트워크에 저장된 회사 정보에 액세스하는 워크스테이션 컴퓨터에 대한 다음 설명 중 옳은 것은?

A. 개별 워크스테이션 컴퓨터 제어는 회사 전체 서버 제어만큼 중요하지 않습니다.

B. 작업장을 환경적 위험으로부터 멀리 떨어진 곳에 보관하는 데 특별한 주의를 기울여야 합니다.

C. 사이버 보안 문제는 엔터프라이즈 수준에서 제어할 수 있어 워크스테이션 수준의 제어가 중복됩니다.

D. 사상 최고 수준의 워크스테이션 근처에 보안 위험이 있으므로 회사 네트워크에 연결해서는 안 됩니다.

IIA-CIA-Part3-KR 문제 123

4단계 모델을 사용하여 애플리케이션 제어를 검토할 때 다음 프로세스 중 비즈니스 프로세스 방법의 4단계와 관련된 프로세스는 무엇입니까?

A. 활동

B. 하위 프로세스

C. 주요 공정

D. 메가 프로세스

IIA-CIA-Part3-KR 문제 124

무결성 통제의 주요 목적은 무엇입니까?

A. 데이터 처리가 완전하고 정확하며 승인되었는지 확인합니다.

B. 처리 중인 데이터가 일관되고 손상되지 않은 상태로 유지되도록 합니다.

C. 다른 컨트롤의 효과를 모니터링하기 위해

D. 출력이 의도한 결과와 일치하는지 확인합니다.

IIA-CIA-Part3-KR 문제 125

이 지역의 군사적 갈등으로 원자재가 전달되지 않아 조직은 예기치 않게 생산을 중단할 수 밖에 없었습니다. 다음 중 조직을 지원하지 못했을 가능성이 가장 높은 계획은 무엇입니까?

A. 적시 납품 계획.

B. 백업 계획입니다.

C. 비상 계획.

D. 상설 계획.

정답: C

When an organization faces unexpected disruptions, such as the inability to receive raw materials due to a military conflict, it should have contingency plans in place to manage such risks.
* Contingency Planning for Unforeseen Events (Correct Answer: C)
* Contingency plans are designed to prepare for and respond to unexpected disruptions, such as supply chain failures, political instability, or natural disasters.
* IIA Standard 2120 - Risk Management requires organizations to have business continuity and disaster recovery plans, which include contingencies for supply chain disruptions.
* A well-prepared contingency plan could involve alternative suppliers, stockpiling critical materials, or adjusting production schedules.
* Why the Other Options Are Incorrect:
* A. Just-in-time (JIT) delivery plans (Incorrect)
* JIT is a supply chain management strategy that minimizes inventory and relies on timely delivery.
* While JIT increases efficiency, it is not a backup plan for unexpected disruptions.
* In fact, JIT makes companies more vulnerable to supply chain interruptions.
* B. Backup plans (Incorrect)
* A backup plan generally refers to IT/data backup or system recovery strategies, not a comprehensive risk management approach for supply chain issues.
* Contingency plans encompass broader business continuity strategies beyond simple backup plans.
* D. Standing plans (Incorrect)
* Standing plans are routine, long-term procedures for normal operations, such as HR policies or standard operating procedures.
* They do not specifically address unexpected crises like supply chain failures due to war.
* IIA Standard 2120 - Risk Management (Ensuring business continuity planning)
* IIA Standard 2110 - Governance (Assessing organizational resilience strategies)
* IIA Standard 2130 - Compliance (Evaluating regulatory and risk mitigation plans) Step-by-Step Justification:IIA References for This Answer:Thus, the correct answer is C. Contingency plans, as they are specifically designed to address unexpected disruptions like supply chain failures due to military conflict.

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