IIA-CIA-Part3-KR 문제 151
Let's analyze each option:
* Option A: Lack of coordination among different business units
* Incorrect. While coordination challenges can exist in a large, decentralized organization, a tightly controlled, centralized structure typically ensures strong coordination but at the cost of slower decision-making.
* Option B: Operational decisions are inconsistent with organizational goals
* Incorrect. In a centralized structure, top management closely controls decision-making, making goal misalignment less likely.
* Option C: Suboptimal decision making
* Correct.
* Decentralized decision-making allows managers closer to operations to make informed, timely decisions.
* A small centralized team may lack specialized knowledge about different departments, leading to inefficient or outdated decisions.
* As the company expands, delays in decision-making and lack of responsiveness to market conditions increase risk exposure.
* IIA Reference: Internal auditors assess organizational structures to identify risks associated with inefficient decision-making and control bottlenecks. (IIA Standard 2110: Governance)
* Option D: Duplication of business activities
* Incorrect. Duplication of activities is more common in decentralized structures, where different departments operate independently. A tightly controlled, centralized structure reduces redundancy but at the cost of decision-making efficiency.
Thus, the verified answer is C. Suboptimal decision making.
IIA-CIA-Part3-KR 문제 152
* A router is responsible for connecting multiple networks together and directing data packets between them. It determines the best path for data to travel using IP addresses.
* A switch, on the other hand, operates within a single network and connects devices like computers, printers, and servers. It uses MAC addresses to forward data within the local network (LAN).
* A. A router operates at layer two, while a switch operates at layer three of the OSI model - Incorrect. A switch operates at Layer 2 (Data Link Layer), while a router operates at Layer 3 (Network Layer).
* B. A router transmits data through frames, while a switch sends data through packets - Incorrect
. Switches use frames at Layer 2, while routers use packets at Layer 3.
* C. A router connects networks, while a switch connects devices within a network (Correct Answer) - This correctly differentiates their functions.
* D. A router uses a media access control (MAC) address during the transmission of data, while a switch uses an internet protocol (IP) address - Incorrect. A switch uses MAC addresses, and a router uses IP addresses.
* IIA GTAG 17 - Auditing IT Governance discusses network security and the role of routers and switches.
* COBIT 2019 - DSS01 (Managed Operations) emphasizes secure and efficient network management.
* NIST SP 800-53 - Security Controls for IT Systems includes guidelines on network architecture and device functionality.
Explanation of Each Option:IIA References:
IIA-CIA-Part3-KR 문제 153
The tape rotation schedule is a method used to manage and organize backup media to ensure data is retained for the required period and can be restored when necessary. Different rotation schemes, such as Grandfather- Father-Son (GFS), determine how long each backup tape is kept before being overwritten, directly affecting data retention policies. While real-time backups (option A) provide continuous data protection, they are not always necessary or practical for all systems. Storing backups onsite (option B) offers quick access but may not protect against site-specific disasters; offsite storage is often recommended. Regular restoration tests (contrary to option D) are essential to ensure backup integrity and reliability, not just in failure scenarios.
IIA-CIA-Part3-KR 문제 154
* Correct Answer (C - Cleaning the Data in Preparation for Determining Involved Processes)
* Data cleaning involves:
* Removing duplicate entries to prevent misinterpretation.
* Standardizing data formats for consistency.
* Handling missing or inaccurate values to ensure reliability.
* This step prepares the data for analysis and identification of high-risk processes.
* The IIA's GTAG 16: Data Analysis Technologies emphasizes data cleaning as a critical part of internal audit analytics.
* Why Other Options Are Incorrect:
* Option A (Normalizing data in preparation for analyzing it):
* Normalization refers to structuring data efficiently (e.g., in databases) but does not necessarily involve eliminating redundancies in the way described.
* Option B (Analyzing data in preparation for communicating results):
* The auditor is still in the data preparation phase, not the analysis or reporting phase.
* Option D (Reviewing data prior to defining the question):
* The auditor is already working with data. Defining questions typically happens before data collection.
* GTAG 16: Data Analysis Technologies - Covers data preparation, cleaning, and analytics in internal auditing.
* IIA Practice Guide: Data Analytics in Internal Auditing - Outlines best practices for data validation and cleaning.
Step-by-Step Explanation:IIA References for Validation:Thus, cleaning the data (C) is the correct answer, as it ensures data integrity before identifying relevant processes and risks.
IIA-CIA-Part3-KR 문제 155
* A. Readiness assessment (Correct Answer) - This assessment evaluates if the organization has the necessary resources, technology, and processes in place for a successful ERP implementation.
* B. Project risk assessment - While a project risk assessment identifies potential threats to project success, it does not provide an overall assurance on readiness before implementation.
* C. Post-implementation review - This is conducted after the project is completed and does not help assess the likelihood of success before implementation.
* D. Key phase review - This approach evaluates progress during implementation but does not provide enterprise-wide assurance before starting the project.
* IIA GTAG 12 - Auditing IT Projects recommends a readiness assessment before launching major IT initiatives.
* IIA IPPF Standard 2120 - Risk Management emphasizes identifying pre-implementation risks to improve project success.
* COBIT 2019 - APO03 (Managed Enterprise Architecture) supports readiness evaluations before system rollouts.
Explanation of Each Option:IIA References:
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