IIA-CIA-Part3-KR 문제 96
다음 중 전사적 자원 계획 시스템의 잠재적 이점으로 볼 수 있는 것은 무엇입니까?
정답: A
Enterprise Resource Planning (ERP) systems integrate various business processes into a unified system, offering numerous benefits. Here's an analysis of the provided options:
A). Real-time Processing of Transactions and Elimination of Data Redundancies:
ERP systems centralize data and standardize processes across an organization. This centralization enables real- time processing of transactions, allowing immediate updates and access to data. By maintaining a single database for all business functions, ERPs eliminate data redundancies, ensuring consistency and accuracy across departments. This integration enhances decision-making and operational efficiency. According to Investopedia, ERP systems facilitate the free flow of communication between business areas, providing a single source of information and accurate, real-time data reporting.
Investopedia
B). Fewer Data Processing Errors and More Efficient Data Exchange with Trading Partners:
While ERP systems can reduce data processing errors through automation and standardized processes, efficient data exchange with trading partners often requires additional tools or modules, such as Electronic Data Interchange (EDI) systems. Therefore, this benefit is not solely attributable to ERP systems.
C). Exploitation of Opportunities and Mitigation of Risks Associated with E-Business:
ERP systems provide a robust infrastructure that can support e-business initiatives. However, effectively exploiting opportunities and mitigating risks in e-business also depend on strategic planning, market analysis, and additional technologies beyond the ERP system itself.
D). Integration of Business Processes into Multiple Operating Environments and Databases:
ERP systems aim to integrate business processes into a single operating environment with a unified database.
Integrating into multiple operating environments and databases would contradict the primary purpose of an ERP, which is to provide a centralized platform.
In summary, the most significant benefit of an ERP system among the options provided is the real-time processing of transactions and the elimination of data redundancies, making option A the correct answer.
A). Real-time Processing of Transactions and Elimination of Data Redundancies:
ERP systems centralize data and standardize processes across an organization. This centralization enables real- time processing of transactions, allowing immediate updates and access to data. By maintaining a single database for all business functions, ERPs eliminate data redundancies, ensuring consistency and accuracy across departments. This integration enhances decision-making and operational efficiency. According to Investopedia, ERP systems facilitate the free flow of communication between business areas, providing a single source of information and accurate, real-time data reporting.
Investopedia
B). Fewer Data Processing Errors and More Efficient Data Exchange with Trading Partners:
While ERP systems can reduce data processing errors through automation and standardized processes, efficient data exchange with trading partners often requires additional tools or modules, such as Electronic Data Interchange (EDI) systems. Therefore, this benefit is not solely attributable to ERP systems.
C). Exploitation of Opportunities and Mitigation of Risks Associated with E-Business:
ERP systems provide a robust infrastructure that can support e-business initiatives. However, effectively exploiting opportunities and mitigating risks in e-business also depend on strategic planning, market analysis, and additional technologies beyond the ERP system itself.
D). Integration of Business Processes into Multiple Operating Environments and Databases:
ERP systems aim to integrate business processes into a single operating environment with a unified database.
Integrating into multiple operating environments and databases would contradict the primary purpose of an ERP, which is to provide a centralized platform.
In summary, the most significant benefit of an ERP system among the options provided is the real-time processing of transactions and the elimination of data redundancies, making option A the correct answer.
IIA-CIA-Part3-KR 문제 97
다음 중 회계에서 사용되는 "유연예산"이라는 용어에 대한 설명으로 옳지 않은 것은?
정답: D
Definition of Flexible Budgets:
Flexible budgeting allows organizations to adjust budgeted expenses based on actual performance levels.
Unlike static budgets, flexible budgets provide different financial projections for varying levels of activity.
Why Flexible Budgets are Useful:
They adjust for actual business conditions, making them useful in planning and cost control.
Organizations can compare actual results against the appropriate budget level rather than a single static budget.
Why Other Options Are Incorrect:
A). Exclude fixed costs: Fixed costs are included; only variable costs change with activity levels.
B). Exclude outcome projections: Flexible budgets still use projected outcomes but adjust them based on actual performance.
C). Red flag for weak control: Flexible budgets enhance control by allowing real-time adjustments, making them a best practice rather than a red flag.
IIA GTAG on Financial Management: Covers budgeting methods, including flexible budgeting.
IIA Standard 2120 - Risk Management: Encourages adaptive financial planning for effective risk management.
COSO ERM Framework: Recommends dynamic financial planning, including flexible budgeting.
Relevant IIA References:# Final Answer: Flexible budgets project data for different levels of activity (Option D).
Flexible budgeting allows organizations to adjust budgeted expenses based on actual performance levels.
Unlike static budgets, flexible budgets provide different financial projections for varying levels of activity.
Why Flexible Budgets are Useful:
They adjust for actual business conditions, making them useful in planning and cost control.
Organizations can compare actual results against the appropriate budget level rather than a single static budget.
Why Other Options Are Incorrect:
A). Exclude fixed costs: Fixed costs are included; only variable costs change with activity levels.
B). Exclude outcome projections: Flexible budgets still use projected outcomes but adjust them based on actual performance.
C). Red flag for weak control: Flexible budgets enhance control by allowing real-time adjustments, making them a best practice rather than a red flag.
IIA GTAG on Financial Management: Covers budgeting methods, including flexible budgeting.
IIA Standard 2120 - Risk Management: Encourages adaptive financial planning for effective risk management.
COSO ERM Framework: Recommends dynamic financial planning, including flexible budgeting.
Relevant IIA References:# Final Answer: Flexible budgets project data for different levels of activity (Option D).
IIA-CIA-Part3-KR 문제 98
조직의 기술자에게는 조직 전체에서 프로젝트의 우선 순위를 지정할 수 있는 역할이 부여되었습니다. 기술자는 어떤 유형의 권한을 행사할 가능성이 가장 높습니까?
정답: D
In organizations, authority types define how power and influence are exercised. Since the technician is prioritizing projects, their authority comes from their specialized knowledge or expertise, making this an example of expert authority.
Why Option D (Expert Authority) is Correct:
Expert authority is based on specialized knowledge, skills, or expertise rather than formal position or hierarchical power.
The technician is trusted to prioritize projects because of their technical knowledge and understanding of project impact.
Expert authority is commonly seen in IT specialists, consultants, and industry professionals who guide decision-making based on expertise.
Why Other Options Are Incorrect:
Option A (Legitimate Authority):
Incorrect because legitimate authority is derived from a formal position or title within an organizational hierarchy (e.g., CEO, manager).
Option B (Coercive Authority):
Incorrect because coercive authority relies on threats, punishment, or force, which is not applicable in this scenario.
Option C (Referent Authority):
Incorrect because referent authority is based on personal influence, charisma, or relationships, rather than expertise.
IIA Practice Guide - "Auditing Organizational Governance": Discusses different types of authority in decision-making.
COSO ERM Framework - "Risk Governance & Decision-Making": Recognizes expert authority as a key factor in risk-based project prioritization.
IIA's GTAG - "Auditing IT Governance": Highlights the role of expert authority in IT project prioritization and governance.
IIA References:
Why Option D (Expert Authority) is Correct:
Expert authority is based on specialized knowledge, skills, or expertise rather than formal position or hierarchical power.
The technician is trusted to prioritize projects because of their technical knowledge and understanding of project impact.
Expert authority is commonly seen in IT specialists, consultants, and industry professionals who guide decision-making based on expertise.
Why Other Options Are Incorrect:
Option A (Legitimate Authority):
Incorrect because legitimate authority is derived from a formal position or title within an organizational hierarchy (e.g., CEO, manager).
Option B (Coercive Authority):
Incorrect because coercive authority relies on threats, punishment, or force, which is not applicable in this scenario.
Option C (Referent Authority):
Incorrect because referent authority is based on personal influence, charisma, or relationships, rather than expertise.
IIA Practice Guide - "Auditing Organizational Governance": Discusses different types of authority in decision-making.
COSO ERM Framework - "Risk Governance & Decision-Making": Recognizes expert authority as a key factor in risk-based project prioritization.
IIA's GTAG - "Auditing IT Governance": Highlights the role of expert authority in IT project prioritization and governance.
IIA References:
IIA-CIA-Part3-KR 문제 99
직원의 경우 직무 강화 구현의 주요 가치는 다음 중 무엇입니까?
정답: C
Job enrichment is a motivational strategy where employees are given more control, responsibility, and meaningful tasks in their roles. It aims to increase job satisfaction, personal growth, and motivation by making work more engaging and fulfilling.
Let's analyze each option:
Option A: Validation of the achievement of their goals and objectives
Incorrect.
While job enrichment may contribute to achieving personal and professional goals, its primary purpose is not just validation but improving employee engagement and motivation.
Option B: Increased knowledge through the performance of additional tasks Incorrect.
Job enlargement (not job enrichment) involves assigning additional tasks without necessarily increasing responsibility or autonomy.
Job enrichment focuses on providing meaningful and challenging work, not just adding tasks.
Option C: Support for personal growth and a meaningful work experience
Correct.
Job enrichment enhances job satisfaction by giving employees greater autonomy, responsibility, and purpose in their roles.
It encourages personal and professional development, leading to a more meaningful work experience.
IIA Reference: Internal auditors assessing human resource and organizational performance management focus on employee motivation strategies, including job enrichment. (IIA Practice Guide: Talent Management and Human Capital Risks) Option D: An increased opportunity to manage better the work done by their subordinates Incorrect.
Job enrichment does not necessarily focus on managing subordinates but rather on enhancing individual job roles by making them more fulfilling.
Thus, the verified answer is C. Support for personal growth and a meaningful work experience.
Let's analyze each option:
Option A: Validation of the achievement of their goals and objectives
Incorrect.
While job enrichment may contribute to achieving personal and professional goals, its primary purpose is not just validation but improving employee engagement and motivation.
Option B: Increased knowledge through the performance of additional tasks Incorrect.
Job enlargement (not job enrichment) involves assigning additional tasks without necessarily increasing responsibility or autonomy.
Job enrichment focuses on providing meaningful and challenging work, not just adding tasks.
Option C: Support for personal growth and a meaningful work experience
Correct.
Job enrichment enhances job satisfaction by giving employees greater autonomy, responsibility, and purpose in their roles.
It encourages personal and professional development, leading to a more meaningful work experience.
IIA Reference: Internal auditors assessing human resource and organizational performance management focus on employee motivation strategies, including job enrichment. (IIA Practice Guide: Talent Management and Human Capital Risks) Option D: An increased opportunity to manage better the work done by their subordinates Incorrect.
Job enrichment does not necessarily focus on managing subordinates but rather on enhancing individual job roles by making them more fulfilling.
Thus, the verified answer is C. Support for personal growth and a meaningful work experience.
IIA-CIA-Part3-KR 문제 100
다음 제어 중 어떤 것이 직원들이 PIN, 비밀번호 및 기타 여러 가지를 조합하여 사용하도록 요구하는 것을 의미합니까?
/또는 조직의 스마트 기기 앱과 데이터에 액세스하기 위해 생체 인식을 사용할 수 있을까요?
/또는 조직의 스마트 기기 앱과 데이터에 액세스하기 위해 생체 인식을 사용할 수 있을까요?
정답: D
Comprehensive and Detailed In-Depth Explanation:
Authentication ensures that only authorized users can access a system by requiring credentials such as PINs, passwords, or biometrics.
Option A (Remote wipe) - Deletes data but does not control initial access.
Option B (Software encryption) - Protects stored data, not user access.
Option C (Device encryption) - Secures the device, but authentication controls access.
Since authentication ensures secure user verification, Option D is correct.
Reference: IIA IT Security - Access Control Mechanisms
Authentication ensures that only authorized users can access a system by requiring credentials such as PINs, passwords, or biometrics.
Option A (Remote wipe) - Deletes data but does not control initial access.
Option B (Software encryption) - Protects stored data, not user access.
Option C (Device encryption) - Secures the device, but authentication controls access.
Since authentication ensures secure user verification, Option D is correct.
Reference: IIA IT Security - Access Control Mechanisms
- 다른 버전
- 1812IIA.IIA-CIA-Part3-KR.v2026-08-19.q374
- 1777IIA.IIA-CIA-Part3-KR.v2026-02-16.q207
- 2745IIA.IIA-CIA-Part3-KR.v2025-04-09.q203
- 최근 업로드
- 134Oracle.1Z1-171.v2026-09-06.q38
- 151SAP.C_S4TM.v2026-09-06.q71
- 160Oracle.1Z0-1054-26.v2026-09-06.q65
- 191Huawei.H12-831_V1.0.v2026-09-06.q231
- 134Salesforce.Plat-Arch-205.v2026-09-06.q28
- 151Salesforce.Plat-Arch-203.v2026-09-06.q90
- 142Oracle.1Z0-1050-26.v2026-09-05.q19
- 214Salesforce.Manufacturing-Cloud-Professional.v2026-09-05.q111
- 231EXIN.ITILFND_V4.v2026-09-05.q129
- 251Citrix.1Y0-312.v2026-09-05.q182
[×]
PDF 파일 다운로드
메일 주소를 입력하시고 다운로드 하세요. IIA.IIA-CIA-Part3-KR.v2026-05-02.q255 모의시험 시험자료를 다운 받으세요.