IIA-CIA-Part3-KR 문제 61
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?
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.
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 62
다음 중 직원의 직무 만족도에 대한 정보를 수집하는 가장 좋은 방법은 무엇입니까?
정답: A
The best method to collect job satisfaction data is one that provides anonymous, broad, and consistent feedback while minimizing response bias. Online surveys are the most effective method because they allow employees to express their views freely and ensure statistical reliability in results.
Online Surveys (Correct Answer: A)
Online surveys allow anonymous responses, which encourage honest feedback without fear of retaliation.
Surveys can be distributed randomly, increasing representation and reducing bias.
They allow for large-scale data collection and quantitative analysis, which improves decision-making.
IIA Standard 2120 - Risk Management suggests that internal auditors evaluate employee engagement as part of organizational risk assessments.
Why the Other Options Are Incorrect:
B). Direct Onsite Observations (Incorrect)
Observation helps assess behavior, but it does not capture employees' emotions, satisfaction, or personal concerns effectively.
Employees may alter their behavior when being observed (Hawthorne Effect).
C). Town Hall Meetings (Incorrect)
Town halls encourage group discussion, but employees may be reluctant to share negative opinions publicly.
This format is not anonymous, which reduces the likelihood of honest feedback.
D). Face-to-Face Interviews (Incorrect)
While interviews provide detailed qualitative feedback, they are time-consuming and may not be scalable for large organizations.
Employees may hesitate to be fully honest due to potential supervisor influence.
IIA Standard 2120 - Risk Management (Assessing employee engagement and morale risks) IIA Standard 2130 - Compliance (Ensuring ethical and employee engagement policies) IIA Standard 2210 - Engagement Objectives (Using appropriate methodologies for employee feedback collection) Step-by-Step Justification:IIA References for This Answer:Thus, the best answer is A. Online surveys sent randomly to employees because they ensure confidentiality, broad participation, and reliable data collection.
Online Surveys (Correct Answer: A)
Online surveys allow anonymous responses, which encourage honest feedback without fear of retaliation.
Surveys can be distributed randomly, increasing representation and reducing bias.
They allow for large-scale data collection and quantitative analysis, which improves decision-making.
IIA Standard 2120 - Risk Management suggests that internal auditors evaluate employee engagement as part of organizational risk assessments.
Why the Other Options Are Incorrect:
B). Direct Onsite Observations (Incorrect)
Observation helps assess behavior, but it does not capture employees' emotions, satisfaction, or personal concerns effectively.
Employees may alter their behavior when being observed (Hawthorne Effect).
C). Town Hall Meetings (Incorrect)
Town halls encourage group discussion, but employees may be reluctant to share negative opinions publicly.
This format is not anonymous, which reduces the likelihood of honest feedback.
D). Face-to-Face Interviews (Incorrect)
While interviews provide detailed qualitative feedback, they are time-consuming and may not be scalable for large organizations.
Employees may hesitate to be fully honest due to potential supervisor influence.
IIA Standard 2120 - Risk Management (Assessing employee engagement and morale risks) IIA Standard 2130 - Compliance (Ensuring ethical and employee engagement policies) IIA Standard 2210 - Engagement Objectives (Using appropriate methodologies for employee feedback collection) Step-by-Step Justification:IIA References for This Answer:Thus, the best answer is A. Online surveys sent randomly to employees because they ensure confidentiality, broad participation, and reliable data collection.
IIA-CIA-Part3-KR 문제 63
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 64
한 조직에서 공급업체가 $3,000,000에 변전소를 설계, 조달 및 건설할 것으로 예상되는 계약을 체결했습니다. 이 시나리오에서 조직은 다음 중 어떤 유형의 계약에 동의했습니까?
정답: B
A lump-sum contract (also known as a fixed-price contract) is a contract type where the vendor agrees to complete a project for a predetermined price. In this scenario, the organization agreed to pay the vendor
$3,000,000 to design, procure, and construct a power substation.
Lump-Sum Contract (Correct Answer: B)
A lump-sum contract (also called a fixed-price contract) is an agreement where the contractor is responsible for completing the entire project at a set price.
This type of contract transfers cost risk to the contractor since they must manage expenses within the agreed budget.
IIA Standard 2120 - Risk Management states that internal auditors should assess contract risks, including financial and performance risks in vendor contracts.
The contract price is predefined, which aligns with the scenario given in the question.
Why the Other Options Are Incorrect:
A). Cost-Reimbursable Contract (Incorrect)
A cost-reimbursable contract involves reimbursing the vendor for actual costs incurred, plus a fee or profit.
This is not applicable because the contract specifies a fixed price.
C). Time and Material Contract (Incorrect)
This contract type is based on actual time spent and materials used, typically used when scope is uncertain.
The given scenario clearly defines the project and budget, making this option unsuitable.
D). Bilateral Contract (Incorrect)
A bilateral contract refers to a mutual agreement between two parties where both have obligations.
While most contracts are bilateral in nature, this is not a specific contract type like lump-sum or cost- reimbursable contracts.
IIA Standard 2120 - Risk Management (Evaluating contract risks)
IIA Standard 2210 - Engagement Objectives (Assessing vendor contracts)
IIA Standard 2130 - Compliance (Ensuring contract compliance)
Step-by-Step Justification:IIA References for This Answer:Thus, the correct answer is B. A lump-sum contract because the contract is based on a predefined, fixed price of $3,000,000.
$3,000,000 to design, procure, and construct a power substation.
Lump-Sum Contract (Correct Answer: B)
A lump-sum contract (also called a fixed-price contract) is an agreement where the contractor is responsible for completing the entire project at a set price.
This type of contract transfers cost risk to the contractor since they must manage expenses within the agreed budget.
IIA Standard 2120 - Risk Management states that internal auditors should assess contract risks, including financial and performance risks in vendor contracts.
The contract price is predefined, which aligns with the scenario given in the question.
Why the Other Options Are Incorrect:
A). Cost-Reimbursable Contract (Incorrect)
A cost-reimbursable contract involves reimbursing the vendor for actual costs incurred, plus a fee or profit.
This is not applicable because the contract specifies a fixed price.
C). Time and Material Contract (Incorrect)
This contract type is based on actual time spent and materials used, typically used when scope is uncertain.
The given scenario clearly defines the project and budget, making this option unsuitable.
D). Bilateral Contract (Incorrect)
A bilateral contract refers to a mutual agreement between two parties where both have obligations.
While most contracts are bilateral in nature, this is not a specific contract type like lump-sum or cost- reimbursable contracts.
IIA Standard 2120 - Risk Management (Evaluating contract risks)
IIA Standard 2210 - Engagement Objectives (Assessing vendor contracts)
IIA Standard 2130 - Compliance (Ensuring contract compliance)
Step-by-Step Justification:IIA References for This Answer:Thus, the correct answer is B. A lump-sum contract because the contract is based on a predefined, fixed price of $3,000,000.
IIA-CIA-Part3-KR 문제 65
다음 중 파트너십에 대한 각 파트너의 초기 투자를 기록하는 가장 적절한 방법은 무엇입니까?
정답: A
Recording Initial Investment in a Partnership:
When forming a partnership, each partner contributes assets, cash, or services to the business.
The initial investment should be recorded at the value agreed upon by the partners, which may differ from fair market value or book value.
This is because partnerships are formed based on mutual agreement, and partners decide how to allocate capital and contributions.
Why Other Options Are Incorrect:
B). At book value:
Book value refers to the value recorded in a partner's individual financial statements. However, in a new partnership, the previous book value is not relevant.
C). At fair value:
While fair value is commonly used in financial reporting, in partnerships, the agreed-upon value is more relevant as partners may negotiate different terms.
D). At the original cost:
The original cost of assets contributed may not reflect their current market or partnership-agreed value, making it an inappropriate basis for initial recording.
IIA's Perspective on Financial Recording:
IIA Standard 1220 - Due Professional Care requires auditors to ensure that financial transactions are recorded in accordance with agreed terms.
COSO Internal Control - Integrated Framework supports the principle that partnership agreements should dictate valuation methods.
GAAP & IFRS Accounting Guidelines recognize that partnership accounting is based on agreed-upon contributions rather than standardized valuation methods.
IIA References:
IIA Standard 1220 - Due Professional Care
COSO Internal Control - Integrated Framework
GAAP & IFRS Partnership Accounting Standards
When forming a partnership, each partner contributes assets, cash, or services to the business.
The initial investment should be recorded at the value agreed upon by the partners, which may differ from fair market value or book value.
This is because partnerships are formed based on mutual agreement, and partners decide how to allocate capital and contributions.
Why Other Options Are Incorrect:
B). At book value:
Book value refers to the value recorded in a partner's individual financial statements. However, in a new partnership, the previous book value is not relevant.
C). At fair value:
While fair value is commonly used in financial reporting, in partnerships, the agreed-upon value is more relevant as partners may negotiate different terms.
D). At the original cost:
The original cost of assets contributed may not reflect their current market or partnership-agreed value, making it an inappropriate basis for initial recording.
IIA's Perspective on Financial Recording:
IIA Standard 1220 - Due Professional Care requires auditors to ensure that financial transactions are recorded in accordance with agreed terms.
COSO Internal Control - Integrated Framework supports the principle that partnership agreements should dictate valuation methods.
GAAP & IFRS Accounting Guidelines recognize that partnership accounting is based on agreed-upon contributions rather than standardized valuation methods.
IIA References:
IIA Standard 1220 - Due Professional Care
COSO Internal Control - Integrated Framework
GAAP & IFRS Partnership Accounting Standards
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