무료 온라인 액세스 IIA.IIA-CIA-Part3-KR.v2026-02-16.q207 모의 시험 (Page 42)

IIA-CIA-Part3-KR 문제 201

다음 중 회사가 기록해야 하는 우발부채의 예는 무엇입니까?

A. 경쟁사의 소송 위협.

B. 계약 위반 가능성이 희박합니다.

C. 추가 소득세의 잠재적 평가.

D. 가능한 제품 보증 비용.

IIA-CIA-Part3-KR 문제 202

내부 감사원이 안전 안경 도매업체의 월별 재무제표를 검토하는 동안 다음과 같은 정보를 발견했습니다. 개시 재고: 단위당 $2로 1,000개; 구매: 단위당 $3로 5,000개; 판매: 단위당 $7로 3,000개. 매출원가는 $8,500으로 보고되었습니다. 이 값을 도출하는 데 다음 재고 방법 중 어떤 것을 사용했습니까?

A. 평균비용법

B. 선입선출(FIFO) 방식

C. 특정 식별 방법

D. 활동기반원가계산법

IIA-CIA-Part3-KR 문제 203

조직이 자신의 직원에게만 액세스 할 수 있도록 하려면 다음 네트워크 유형 중 어떤 유형을 선택해야 합니까?

A. 엑스트라 넷

B. 근거리 통신망.

C. 인트라넷

D. 인터넷

IIA-CIA-Part3-KR 문제 204

금융 기관은 고객으로부터 계좌에서 자금을 인출해 달라는 다양한 이메일 요청을 자주 받습니다. 기관이 피싱 피해를 입지 않도록 하는 데 가장 도움이 되는 확인 활동은 무엇입니까?

A. 요청이 일반적인지 여부를 결정하기 위해 고객의 송금 활동을 검토합니다.

B. 요청을 확인하기 위해 기록에 있는 전화번호로 고객에게 전화를 겁니다.

C. 발신인을 확인하고 요청하기 위해 이메일을 통해 고객에게 회신합니다.

D. 고객이 해당 이메일 주소에서 송금 요청을 승인했는지 확인하기 위해 고객 기록을 검토합니다.

정답: B

Phishing attacks often target financial institutions by impersonating customers and requesting fraudulent fund transfers. The best way to verify such requests is to independently contact the customer using a trusted communication channel, such as the phone number on record.
* Verbal confirmation via a trusted number prevents fraudsters from exploiting email spoofing or compromised accounts.
* This aligns with industry best practices, including multi-factor verification for high-risk transactions.
* A. Reviewing the customer's wire activity to determine whether the request is typical. (Incorrect)
* While reviewing transaction history can help detect anomalies, fraudsters can mimic previous transaction patterns, making this method unreliable on its own.
* B. Calling the customer at the phone number on record to validate the request. (Correct)
* Direct phone verification ensures that the actual account owner is making the request.
* This is a widely recommended anti-fraud measure in financial institutions.
* C. Replying to the customer via email to validate the sender and request. (Incorrect)
* If the email account is compromised, the fraudster will control the response.
* Email validation is not secure for financial transactions.
* D. Reviewing the customer record to verify whether the customer has authorized wire requests from that email address. (Incorrect)
* While this can help identify unregistered emails, attackers often spoof or hack real customer emails.
* Email-based verification alone is not sufficient.
* IIA GTAG 16 - Security Risk: IT and Cybersecurity recommends multi-factor authentication for high-risk financial transactions.
* IIA Standard 2120 - Risk Management highlights the need for robust fraud prevention mechanisms, including direct customer verification.
* FFIEC (Federal Financial Institutions Examination Council) Cybersecurity Guidelines emphasize the importance of out-of-band authentication for wire transfers.
Explanation of Answer Choices:IIA References:Thus, the correct answer is B. Calling the customer at the phone number on record to validate the request.

IIA-CIA-Part3-KR 문제 205

다음 중 아웃소싱의 결과로 볼 수 있는 것은 무엇입니까?

A. 공급자에 대한 의존도가 높아졌습니다.

B. 시장 전략의 중요성 증가.

C. 정부 규제에 대한 민감도 감소

D. 비용에 대한 관심 감소

정답: A

* Understanding Outsourcing and Its Impact:
* Outsourcing refers to contracting external vendors to handle business functions that were previously managed in-house.
* While it can reduce costs and improve efficiency, it increases reliance on external suppliers for critical services.
* Why Increased Dependence on Suppliers is the Most Likely Result:
* Loss of Internal Control: Companies lose direct oversight over quality, delivery times, and operational processes, depending on the supplier's performance.
* Risk of Supplier Disruptions: If the supplier faces financial difficulties, operational failures, or compliance issues, the outsourcing company is directly affected.
* Vendor Lock-in: Over time, switching suppliers becomes difficult due to integration costs and proprietary dependencies.
* Why Other Options Are Incorrect:
* B. Increased importance of market strategy - Incorrect.
* While outsourcing can free up resources to focus on core business strategy, it does not necessarily increase the importance of market strategy.
* C. Decreased sensitivity to government regulation - Incorrect.
* Outsourcing often increases regulatory risks, as companies must ensure third-party compliance with data protection, labor laws, and industry regulations.
* D. Decreased focus on costs - Incorrect.
* Outsourcing is typically done to reduce costs, not decrease cost focus. Organizations still monitor costs closely to ensure vendor contracts remain cost-effective.
* IIA's Perspective on Outsourcing and Risk Management:
* IIA Standard 2120 - Risk Management requires internal auditors to evaluate risks associated with outsourcing.
* IIA GTAG (Global Technology Audit Guide) on Third-Party Risk Management highlights risks related to supplier dependence, service quality, and compliance.
* COSO ERM Framework recommends ongoing supplier performance monitoring to mitigate risks of over-dependence.
IIA References:
* IIA Standard 2120 - Risk Management & Vendor Oversight
* IIA GTAG - Third-Party Risk Management
* COSO ERM - Managing Outsourcing Risks
Thus, the correct and verified answer is A. Increased dependence on suppliers.

다른 버전: 938IIA.IIA-CIA-Part3-KR.v2026-05-02.q255; 2233IIA.IIA-CIA-Part3-KR.v2025-04-09.q203

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