IIA-CIA-Part3-KR 문제 21
* Option A: Veracity, velocity, and variety.
* Incorrect. These attributes are commonly associated with big data and data analytics rather than cybersecurity. Cybersecurity controls focus on ensuring that data is secure, rather than on its volume, speed, or diversity.
* IIA Reference: Cybersecurity risk management frameworks emphasize the CIA triad over big data attributes. (IIA GTAG: Auditing Cybersecurity Risk)
* Option B: Integrity, availability, and confidentiality.
* Correct. These three principles are at the core of cybersecurity:
* Confidentiality: Ensures that sensitive information is only accessible to authorized individuals.
* Integrity: Protects data from unauthorized modifications or corruption.
* Availability: Ensures that data and systems are accessible when needed.
* IIA Reference: The IIA's guidance on IT governance highlights the CIA triad as the foundation of cybersecurity. (IIA GTAG: Information Security Governance)
* Option C: Accessibility, accuracy, and effectiveness.
* Incorrect. While these attributes are important in data management and usability, they do not directly define cybersecurity controls.
* Option D: Authorization, logical access, and physical access.
* Incorrect. While these are essential security components, they fall under broader IT security measures rather than forming the fundamental principles of cybersecurity.
IIA-CIA-Part3-KR 문제 22
Thus, the correct description is the risk-factor approach (Option A).
Reference:
IIA Practice Guide - Developing a Risk-based Internal Audit Plan.
IIA-CIA-Part3-KR 문제 23
External quality assurance feedback provides the most independent, objective, and reliable assurance to the board regarding whether the internal audit function conforms with standards and is positioned to achieve its objectives.
Option A measures productivity but not quality. Option B provides useful insights but is subjective. Option D indicates staffing health but does not directly assess ability to meet objectives.
Reference:
IIA Standards - Standard 1312: External Assessments.
IIA-CIA-Part3-KR 문제 24
* (A) Correct - The organization sells inventory to an overseas subsidiary at fair value.
* Ensuring that transactions reflect fair market value prevents regulatory violations.
* Adhering to the arm's length principle minimizes transfer pricing risks and potential tax penalties.
* (B) Incorrect - The local subsidiary purchases inventory at a discounted price.
* A discounted price could be seen as an attempt to shift profits between entities, increasing regulatory scrutiny.
* (C) Incorrect - The organization sells inventory to an overseas subsidiary at the original cost.
* Selling at the original cost does not account for market conditions, potential markup, and fair valuation.
* Regulators may view this as non-compliance with the arm's length principle.
* (D) Incorrect - The local subsidiary purchases inventory at the depreciated cost.
* Depreciated cost may not represent fair market value and could be interpreted as a tax avoidance mechanism.
* IIA's Global Internal Audit Standards - Compliance with Tax and Transfer Pricing Regulations
* Emphasizes fair pricing in intercompany transactions to prevent regulatory violations.
* OECD Transfer Pricing Guidelines
* Reinforces the arm's length principle as the standard for pricing related-party transactions.
* COSO's ERM Framework - Compliance Risk Management
* Highlights the need for adherence to tax laws and fair-value pricing in financial transactions.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
IIA-CIA-Part3-KR 문제 25
* Correct Answer (C - Breakeven Occurs When the Contribution Margin Covers Fixed Costs)
* Contribution Margin (CM) = Sales Revenue - Variable Costs.
* The breakeven point is where total contribution margin equals total fixed costs, meaning the company has no profit or loss.
* The IIA's Practice Guide: Auditing Financial Performance supports this as the key breakeven definition.
* Why Other Options Are Incorrect:
* Option A (Contribution margin is the amount remaining after fixed expenses are deducted):
* Incorrect because CM is calculated before fixed expenses are subtracted.
* Option B (Breakeven point is the amount of units sold to cover variable costs):
* Incorrect because breakeven covers fixed costs as well, not just variable costs.
* Option D (Following breakeven, operating income increases by the excess of fixed costs less variable costs per unit sold):
* Incorrect because operating income increases by the contribution margin per unit, not by the difference between fixed and variable costs.
* IIA Practice Guide: Auditing Financial Performance - Defines breakeven analysis as when contribution margin covers fixed costs.
* IIA GTAG 13: Business Performance - Discusses cost-volume-profit analysis for financial decision- making.
IIA References for Validation:Thus, C is the correct answer because breakeven occurs when the contribution margin equals fixed costs.
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