IIA-CIA-Part3-KR 문제 186
내부 감사 활동은 공급업체에 대한 지불의 이상 및 잠재적인 사기 지표를 식별하는 것을 목표로 하는 데이터 분석 모델을 시험하고 있습니다. 다음 중 시범 모델의 성공을 평가하는 데 가장 적절한 기준은 무엇입니까?
정답: A
To assess the success of a piloted data analytics model in identifying anomalies in vendor payments and potential fraud, the most appropriate criterion is the accuracy of the model in identifying true positives-cases flagged as anomalies that were later confirmed as valid fraud risks.
* Effectiveness of the Model: The primary goal of the model is to enhance the internal audit activity's ability to detect fraudulent transactions. The best way to measure success is to analyze how many flagged transactions were confirmed as fraudulent or erroneous.
* Reduction of False Positives and False Negatives: A model that generates too many false positives (incorrectly flagged transactions) can lead to inefficiencies, while too many false negatives (missed fraudulent cases) can reduce the effectiveness of fraud detection.
* Alignment with Internal Audit Standards: According to IIA Standard 1220 - Due Professional Care, internal auditors must apply appropriate tools and techniques (such as data analytics) to enhance audit effectiveness. The model's success should be assessed based on its ability to provide reliable, actionable insights.
* IIA Practice Guide on Data Analytics: Recommends assessing the predictive accuracy of models by comparing flagged transactions against actual outcomes.
* B. The development and maintenance costs associated with the model (Incorrect)
* While cost is a consideration, it does not directly assess the effectiveness of the model in detecting fraud.
* High costs may indicate inefficiency, but they do not determine whether the model is accurately identifying fraudulent transactions.
* IIA Standard 2100 - Nature of Work emphasizes that internal audit activities must contribute to the improvement of governance, risk management, and control, which requires a focus on results rather than just cost.
* C. The feedback of auditors involved with developing the model (Incorrect)
* Feedback is useful but subjective. The ultimate test of success is not auditor perception but whether the model correctly identifies fraudulent or anomalous transactions.
* IIA Practice Guide: Auditing Data Analytics suggests that while stakeholder feedback is valuable, empirical validation (accuracy of flagged cases) should be the primary success measure.
* D. The number of criminal investigations initiated based on the outcomes of the model (Incorrect)
* While fraud detection can lead to investigations, the number of investigations is not necessarily an accurate measure of model success.
* Some flagged cases may not lead to criminal investigations due to materiality, lack of sufficient evidence, or management decisions.
* According to IIA Standard 2120 - Risk Management, internal auditors must evaluate fraud risk management effectiveness, which includes detecting and preventing fraud, not just the legal consequences.
Explanation of Answer Choice A (Correct Answer):Explanation of Incorrect Answers:Conclusion:The best success criterion for the piloted data analytics model is the percentage of cases flagged by the model and confirmed as positives (Option A), as it directly measures the model's effectiveness in detecting actual fraud cases.
IIA References:
* IIA Standard 1220 - Due Professional Care
* IIA Standard 2100 - Nature of Work
* IIA Standard 2120 - Risk Management
* IIA Practice Guide: Auditing Data Analytics
* Effectiveness of the Model: The primary goal of the model is to enhance the internal audit activity's ability to detect fraudulent transactions. The best way to measure success is to analyze how many flagged transactions were confirmed as fraudulent or erroneous.
* Reduction of False Positives and False Negatives: A model that generates too many false positives (incorrectly flagged transactions) can lead to inefficiencies, while too many false negatives (missed fraudulent cases) can reduce the effectiveness of fraud detection.
* Alignment with Internal Audit Standards: According to IIA Standard 1220 - Due Professional Care, internal auditors must apply appropriate tools and techniques (such as data analytics) to enhance audit effectiveness. The model's success should be assessed based on its ability to provide reliable, actionable insights.
* IIA Practice Guide on Data Analytics: Recommends assessing the predictive accuracy of models by comparing flagged transactions against actual outcomes.
* B. The development and maintenance costs associated with the model (Incorrect)
* While cost is a consideration, it does not directly assess the effectiveness of the model in detecting fraud.
* High costs may indicate inefficiency, but they do not determine whether the model is accurately identifying fraudulent transactions.
* IIA Standard 2100 - Nature of Work emphasizes that internal audit activities must contribute to the improvement of governance, risk management, and control, which requires a focus on results rather than just cost.
* C. The feedback of auditors involved with developing the model (Incorrect)
* Feedback is useful but subjective. The ultimate test of success is not auditor perception but whether the model correctly identifies fraudulent or anomalous transactions.
* IIA Practice Guide: Auditing Data Analytics suggests that while stakeholder feedback is valuable, empirical validation (accuracy of flagged cases) should be the primary success measure.
* D. The number of criminal investigations initiated based on the outcomes of the model (Incorrect)
* While fraud detection can lead to investigations, the number of investigations is not necessarily an accurate measure of model success.
* Some flagged cases may not lead to criminal investigations due to materiality, lack of sufficient evidence, or management decisions.
* According to IIA Standard 2120 - Risk Management, internal auditors must evaluate fraud risk management effectiveness, which includes detecting and preventing fraud, not just the legal consequences.
Explanation of Answer Choice A (Correct Answer):Explanation of Incorrect Answers:Conclusion:The best success criterion for the piloted data analytics model is the percentage of cases flagged by the model and confirmed as positives (Option A), as it directly measures the model's effectiveness in detecting actual fraud cases.
IIA References:
* IIA Standard 1220 - Due Professional Care
* IIA Standard 2100 - Nature of Work
* IIA Standard 2120 - Risk Management
* IIA Practice Guide: Auditing Data Analytics
IIA-CIA-Part3-KR 문제 187
다음 중 어떤 데이터 개인정보 보호 문제가 블록체인 기술에 구체적으로 기인하는 것일까요?
정답: D
A core feature of blockchain technology is immutability-once data is recorded, it cannot be altered or deleted. While this supports integrity and transparency, it also creates a conflict with data privacy regulations such as the General Data Protection Regulation (GDPR), which grants individuals the "right to be forgotten." The inability to erase personal data stored on blockchain creates a compliance challenge.
Options A and B are incorrect: phishing is not inherent to blockchain, and transactions are not easily tampered with (immutability actually prevents that). Option C is misleading because regulations address data use but do not "overregulate" blockchain specifically.
Reference:
IIA Global Technology Audit Guide (GTAG): Understanding Blockchain and Related Risks.
Options A and B are incorrect: phishing is not inherent to blockchain, and transactions are not easily tampered with (immutability actually prevents that). Option C is misleading because regulations address data use but do not "overregulate" blockchain specifically.
Reference:
IIA Global Technology Audit Guide (GTAG): Understanding Blockchain and Related Risks.
IIA-CIA-Part3-KR 문제 188
다음 중 재고 사기 수법을 가장 잘 탐지할 수 있는 기술은 무엇입니까?
정답: B
* Understanding Inventory Fraud Detection:
* Inventory fraud typically involves overstatement or understatement of inventory, fictitious inventory transactions, or misappropriation of stock.
* A key way to detect fraud is analyzing inventory adjustments (e.g., write-offs, missing stock, excess inventory) to identify unusual patterns or discrepancies.
* Why Stratifying Inventory Adjustments by Warehouse is the Best Approach:
* Identifies high-risk locations: Certain warehouses may show significantly higher inventory losses or adjustments, indicating possible fraud.
* Detects manipulation: Fraudsters may manipulate inventory records to cover theft or misstatements.
* Supports data-driven audit procedures: Stratification allows internal auditors to prioritize high-risk areas for deeper investigation.
* Why Other Options Are Incorrect:
* A. Analyze invoice payments just under individual authorization limits - Incorrect, as this technique detects fraudulent disbursements, not inventory fraud.
* C. Analyze inventory invoice amounts and compare with approved contract amounts - Incorrect, as this method detects pricing or procurement fraud, not inventory manipulation.
* D. Analyze differences discovered during duplicate payment testing - Incorrect, as this technique is used to detect billing fraud, not inventory fraud.
* IIA's Perspective on Fraud Detection and Internal Controls:
* IIA Standard 2120 - Risk Management requires internal auditors to assess fraud risk, including inventory manipulation.
* IIA GTAG (Global Technology Audit Guide) on Fraud Detection recommends data analytics for inventory monitoring.
* COSO Internal Control Framework highlights inventory control as a key component of financial accuracy and fraud prevention.
IIA References:
* IIA Standard 2120 - Risk Management & Fraud Detection
* IIA GTAG - Data Analytics for Fraud Detection in Inventory
* COSO Internal Control Framework - Inventory and Asset Management Controls Thus, the correct and verified answer is B. Analyze stratification of inventory adjustments by warehouse location.
* Inventory fraud typically involves overstatement or understatement of inventory, fictitious inventory transactions, or misappropriation of stock.
* A key way to detect fraud is analyzing inventory adjustments (e.g., write-offs, missing stock, excess inventory) to identify unusual patterns or discrepancies.
* Why Stratifying Inventory Adjustments by Warehouse is the Best Approach:
* Identifies high-risk locations: Certain warehouses may show significantly higher inventory losses or adjustments, indicating possible fraud.
* Detects manipulation: Fraudsters may manipulate inventory records to cover theft or misstatements.
* Supports data-driven audit procedures: Stratification allows internal auditors to prioritize high-risk areas for deeper investigation.
* Why Other Options Are Incorrect:
* A. Analyze invoice payments just under individual authorization limits - Incorrect, as this technique detects fraudulent disbursements, not inventory fraud.
* C. Analyze inventory invoice amounts and compare with approved contract amounts - Incorrect, as this method detects pricing or procurement fraud, not inventory manipulation.
* D. Analyze differences discovered during duplicate payment testing - Incorrect, as this technique is used to detect billing fraud, not inventory fraud.
* IIA's Perspective on Fraud Detection and Internal Controls:
* IIA Standard 2120 - Risk Management requires internal auditors to assess fraud risk, including inventory manipulation.
* IIA GTAG (Global Technology Audit Guide) on Fraud Detection recommends data analytics for inventory monitoring.
* COSO Internal Control Framework highlights inventory control as a key component of financial accuracy and fraud prevention.
IIA References:
* IIA Standard 2120 - Risk Management & Fraud Detection
* IIA GTAG - Data Analytics for Fraud Detection in Inventory
* COSO Internal Control Framework - Inventory and Asset Management Controls Thus, the correct and verified answer is B. Analyze stratification of inventory adjustments by warehouse location.
IIA-CIA-Part3-KR 문제 189
다음 중 낮은 비용으로 구매한 단위를 판매하여 순이익을 늘리기 위해 경영진이 조작할 수 있는 재고 원가 계산 기법을 나타내는 것은 무엇입니까?
정답: A
The FIFO (First-In, First-Out) method values inventory based on the assumption that older, lower-cost inventory is sold first, leaving newer, higher-cost inventory in stock. During periods of rising prices, FIFO results in lower cost of goods sold (COGS) and higher net income, making it susceptible to manipulation by management.
* (A) Correct - First-in, first-out method (FIFO).
* FIFO lowers COGS when older, cheaper inventory is sold first, inflating net income.
* Management can manipulate earnings by selectively selling older, lower-cost inventory.
* (B) Incorrect - Last-in, first-out method (LIFO).
* LIFO assumes newer, higher-cost inventory is sold first, resulting in higher COGS and lower net income.
* LIFO is typically used to reduce taxable income, not to inflate net income.
* (C) Incorrect - Specific identification method.
* This method tracks the exact cost of each unit, eliminating the ability to manipulate costs easily
.
* (D) Incorrect - Average-cost method.
* The average-cost method smooths out fluctuations in inventory costs, preventing significant income manipulation.
* IIA's Global Internal Audit Standards - Financial Reporting and Inventory Valuation Risks
* Discusses inventory accounting methods and their impact on financial statements.
* IFRS and GAAP Accounting Standards - Inventory Valuation
* Defines how FIFO can be used to influence financial performance.
* COSO's ERM Framework - Financial Manipulation Risks
* Identifies inventory valuation as an area where earnings management can occur.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
* (A) Correct - First-in, first-out method (FIFO).
* FIFO lowers COGS when older, cheaper inventory is sold first, inflating net income.
* Management can manipulate earnings by selectively selling older, lower-cost inventory.
* (B) Incorrect - Last-in, first-out method (LIFO).
* LIFO assumes newer, higher-cost inventory is sold first, resulting in higher COGS and lower net income.
* LIFO is typically used to reduce taxable income, not to inflate net income.
* (C) Incorrect - Specific identification method.
* This method tracks the exact cost of each unit, eliminating the ability to manipulate costs easily
.
* (D) Incorrect - Average-cost method.
* The average-cost method smooths out fluctuations in inventory costs, preventing significant income manipulation.
* IIA's Global Internal Audit Standards - Financial Reporting and Inventory Valuation Risks
* Discusses inventory accounting methods and their impact on financial statements.
* IFRS and GAAP Accounting Standards - Inventory Valuation
* Defines how FIFO can be used to influence financial performance.
* COSO's ERM Framework - Financial Manipulation Risks
* Identifies inventory valuation as an area where earnings management can occur.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
IIA-CIA-Part3-KR 문제 190
내부 감사 결과, 스케일링 데이터베이스에서 여러 건의 펠릿이 삭제되어 판매 송장이 없어져 재무제표에 심각한 영향을 미친 사실이 밝혀졌습니다. 조사 결과, 기술자들이 실수로 펠릿을 삭제했으며, 사기 혐의는 없는 것으로 밝혀졌습니다. 경영진은 다음 중 어떤 조치를 가장 먼저 취해야 할까요?
정답: B
The immediate corrective action should be to restrict technicians' access to live production data to prevent accidental deletions from recurring. This addresses the condition directly and mitigates immediate risk exposure.
Option A (root cause project) is important but takes time and should follow immediate corrective action.
Option C (reconciliation) helps detect issues but does not prevent them. Option D (dismissal) is inappropriate since the issue was accidental, not fraudulent.
Reference:
IIA Standards - Standard 2130: Control.
Option A (root cause project) is important but takes time and should follow immediate corrective action.
Option C (reconciliation) helps detect issues but does not prevent them. Option D (dismissal) is inappropriate since the issue was accidental, not fraudulent.
Reference:
IIA Standards - Standard 2130: Control.
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