IIA-CIA-Part3-KR 문제 166
다음 중 애플리케이션 시스템의 사내 개발에서 일반적으로 발견되는 주요 시스템 개발 제어의 예는 무엇입니까?
정답: B
Comprehensive and Detailed In-Depth Explanation:
In the context of in-house application system development, establishing a robust development process is crucial. Such a process is designed to prevent, detect, and correct errors that may occur during development and implementation. This includes implementing coding standards, conducting regular code reviews, and performing comprehensive testing phases (unit, integration, system, and user acceptance testing) to identify and rectify errors promptly. While logical access controls (option A) and maintaining records of data processing (option C) are essential, they pertain more to operational controls post-development. Documenting business users' requirements (option D) is a critical initial step; however, without a development process focused on error management, merely documenting requirements doesn't ensure error prevention or correction. Therefore, option B best exemplifies a key systems development control in this context.
In the context of in-house application system development, establishing a robust development process is crucial. Such a process is designed to prevent, detect, and correct errors that may occur during development and implementation. This includes implementing coding standards, conducting regular code reviews, and performing comprehensive testing phases (unit, integration, system, and user acceptance testing) to identify and rectify errors promptly. While logical access controls (option A) and maintaining records of data processing (option C) are essential, they pertain more to operational controls post-development. Documenting business users' requirements (option D) is a critical initial step; however, without a development process focused on error management, merely documenting requirements doesn't ensure error prevention or correction. Therefore, option B best exemplifies a key systems development control in this context.
IIA-CIA-Part3-KR 문제 167
조직의 운전자본이 업계 평균에 비해 높다면 다음 중 가장 옳지 않은 것은?
정답: B
Working capital = Current Assets - Current Liabilities
A high amount of working capital compared to industry averages suggests that the organization may not be efficiently using its resources. This could mean that:
Excess cash is invested in inventory or accounts receivable, instead of being used for growth, investment, or shareholder returns.
The company may be holding too much inventory, which could lead to obsolescence or additional storage costs.
The business may have slow turnover in receivables, meaning cash is not being collected efficiently.
A). Settlement of short-term obligations may become difficult. (Incorrect) A high working capital means the organization has sufficient assets to cover short-term obligations, so liquidity issues are unlikely.
B). Cash may be tied up in items not generating financial value. (Correct) High working capital may indicate inefficient use of assets, such as excess inventory, high accounts receivable, or idle cash.
This can negatively impact return on assets (ROA) and overall financial performance.
C). Collection policies of the organization are ineffective. (Incorrect) While high receivables can be a factor, working capital includes all current assets and liabilities, not just accounts receivable.
The issue could be inventory mismanagement or excess liquidity, not just collection policies.
D). The organization is efficient in using assets to generate revenue. (Incorrect) A high working capital does not necessarily mean efficiency. In fact, it may indicate underutilized resources rather than optimized performance.
IIA GTAG 3 - Continuous Auditing: Implications for Internal Auditors highlights the importance of monitoring key financial metrics such as working capital.
IIA Practice Advisory 2130-1 - Assessing Organizational Performance emphasizes that internal auditors should assess whether financial resources are being used efficiently.
Financial Management Principles (IIA Guidance) discuss the impact of excessive working capital on liquidity and return on investment.
Explanation of Answer Choices:IIA References:Thus, the correct answer is B. Cash may be tied up in items not generating financial value.
A high amount of working capital compared to industry averages suggests that the organization may not be efficiently using its resources. This could mean that:
Excess cash is invested in inventory or accounts receivable, instead of being used for growth, investment, or shareholder returns.
The company may be holding too much inventory, which could lead to obsolescence or additional storage costs.
The business may have slow turnover in receivables, meaning cash is not being collected efficiently.
A). Settlement of short-term obligations may become difficult. (Incorrect) A high working capital means the organization has sufficient assets to cover short-term obligations, so liquidity issues are unlikely.
B). Cash may be tied up in items not generating financial value. (Correct) High working capital may indicate inefficient use of assets, such as excess inventory, high accounts receivable, or idle cash.
This can negatively impact return on assets (ROA) and overall financial performance.
C). Collection policies of the organization are ineffective. (Incorrect) While high receivables can be a factor, working capital includes all current assets and liabilities, not just accounts receivable.
The issue could be inventory mismanagement or excess liquidity, not just collection policies.
D). The organization is efficient in using assets to generate revenue. (Incorrect) A high working capital does not necessarily mean efficiency. In fact, it may indicate underutilized resources rather than optimized performance.
IIA GTAG 3 - Continuous Auditing: Implications for Internal Auditors highlights the importance of monitoring key financial metrics such as working capital.
IIA Practice Advisory 2130-1 - Assessing Organizational Performance emphasizes that internal auditors should assess whether financial resources are being used efficiently.
Financial Management Principles (IIA Guidance) discuss the impact of excessive working capital on liquidity and return on investment.
Explanation of Answer Choices:IIA References:Thus, the correct answer is B. Cash may be tied up in items not generating financial value.
IIA-CIA-Part3-KR 문제 168
다음 중 아웃소싱 전략을 가장 잘 설명한 것은?
정답: B
* Understanding Outsourcing:
* Outsourcing refers to contracting business processes, functions, or expertise to an external service provider.
* Companies use outsourcing to reduce costs, access specialized skills, and improve efficiency.
* Why Option B (Contracting Functions or Knowledge-Related Work with an External Provider) Is Correct?
* Outsourcing involves delegating specific business functions (e.g., IT support, payroll, customer service) to external specialists.
* IIA Standard 2110 - Governance supports evaluating outsourcing risks and effectiveness.
* ISO 37500 - Outsourcing Management Framework emphasizes knowledge-based work outsourcing for expertise gains.
* Why Other Options Are Incorrect?
* Option A (Foreign service providers for cost savings):
* While some outsourcing involves foreign providers, outsourcing is not limited to offshoring.
* Option C (Internal service provider):
* Internal service providers do not involve outsourcing, as the work remains within the company.
* Option D (External + internal provider collaboration):
* This describes co-sourcing, not pure outsourcing.
* Outsourcing involves contracting business functions to an external provider, making option B correct.
* IIA Standard 2110 supports governance over outsourcing decisions and risk management.
Final Justification:IIA References:
* IPPF Standard 2110 - Governance (Outsourcing & Vendor Risk Management)
* ISO 37500 - Outsourcing Management Framework
* COSO ERM - Third-Party Risk Management in Outsourcing
* Outsourcing refers to contracting business processes, functions, or expertise to an external service provider.
* Companies use outsourcing to reduce costs, access specialized skills, and improve efficiency.
* Why Option B (Contracting Functions or Knowledge-Related Work with an External Provider) Is Correct?
* Outsourcing involves delegating specific business functions (e.g., IT support, payroll, customer service) to external specialists.
* IIA Standard 2110 - Governance supports evaluating outsourcing risks and effectiveness.
* ISO 37500 - Outsourcing Management Framework emphasizes knowledge-based work outsourcing for expertise gains.
* Why Other Options Are Incorrect?
* Option A (Foreign service providers for cost savings):
* While some outsourcing involves foreign providers, outsourcing is not limited to offshoring.
* Option C (Internal service provider):
* Internal service providers do not involve outsourcing, as the work remains within the company.
* Option D (External + internal provider collaboration):
* This describes co-sourcing, not pure outsourcing.
* Outsourcing involves contracting business functions to an external provider, making option B correct.
* IIA Standard 2110 supports governance over outsourcing decisions and risk management.
Final Justification:IIA References:
* IPPF Standard 2110 - Governance (Outsourcing & Vendor Risk Management)
* ISO 37500 - Outsourcing Management Framework
* COSO ERM - Third-Party Risk Management in Outsourcing
IIA-CIA-Part3-KR 문제 169
빠르게 확장하는 소매 조직은 원래의 소규모 관리 팀에 의해 계속 엄격하게 통제됩니다. 다음 중 수직 중앙 집중식 조직의 잠재적 위험은 무엇입니까?
정답: C
In a vertically centralized organization, decision-making authority is concentrated at the top levels of management. As a company rapidly expands, maintaining tight control by a small management team can lead to inefficiencies, delays, and suboptimal decision-making due to limited input from operational and frontline staff.
Let's analyze each option:
Option A: Lack of coordination among different business units
Incorrect. While coordination challenges can exist in a large, decentralized organization, a tightly controlled, centralized structure typically ensures strong coordination but at the cost of slower decision-making.
Option B: Operational decisions are inconsistent with organizational goals Incorrect. In a centralized structure, top management closely controls decision-making, making goal misalignment less likely.
Option C: Suboptimal decision making
Correct.
Decentralized decision-making allows managers closer to operations to make informed, timely decisions.
A small centralized team may lack specialized knowledge about different departments, leading to inefficient or outdated decisions.
As the company expands, delays in decision-making and lack of responsiveness to market conditions increase risk exposure.
IIA Reference: Internal auditors assess organizational structures to identify risks associated with inefficient decision-making and control bottlenecks. (IIA Standard 2110: Governance) Option D: Duplication of business activities Incorrect. Duplication of activities is more common in decentralized structures, where different departments operate independently. A tightly controlled, centralized structure reduces redundancy but at the cost of decision-making efficiency.
Thus, the verified answer is C. Suboptimal decision making.
Let's analyze each option:
Option A: Lack of coordination among different business units
Incorrect. While coordination challenges can exist in a large, decentralized organization, a tightly controlled, centralized structure typically ensures strong coordination but at the cost of slower decision-making.
Option B: Operational decisions are inconsistent with organizational goals Incorrect. In a centralized structure, top management closely controls decision-making, making goal misalignment less likely.
Option C: Suboptimal decision making
Correct.
Decentralized decision-making allows managers closer to operations to make informed, timely decisions.
A small centralized team may lack specialized knowledge about different departments, leading to inefficient or outdated decisions.
As the company expands, delays in decision-making and lack of responsiveness to market conditions increase risk exposure.
IIA Reference: Internal auditors assess organizational structures to identify risks associated with inefficient decision-making and control bottlenecks. (IIA Standard 2110: Governance) Option D: Duplication of business activities Incorrect. Duplication of activities is more common in decentralized structures, where different departments operate independently. A tightly controlled, centralized structure reduces redundancy but at the cost of decision-making efficiency.
Thus, the verified answer is C. Suboptimal decision making.
IIA-CIA-Part3-KR 문제 170
다음 중 조직이 자본 임대 계약을 체결하는 이유를 가장 잘 설명한 것은?
정답: C
A capital lease (now referred to as a finance lease under IFRS 16 and ASC 842) is a leasing arrangement where an organization records the leased asset and liability on its balance sheet as if it were owned.
Organizations enter into capital leases to improve financial metrics, including free cash flow from operations.
Let's analyze each option:
Option A: To increase the ability to borrow additional funds from creditors Incorrect. A capital lease creates a liability on the balance sheet, which may reduce borrowing capacity rather than increase it.
Option B: To reduce the organization's free cash flow from operations
Incorrect.
Operating leases impact operating cash flow because lease payments are treated as operating expenses.
Capital leases (finance leases) shift payments to financing activities, improving operating cash flow since lease obligations are classified as debt.
Option C: To improve the organization's free cash flow from operations
Correct.
Capital lease payments are classified under financing activities rather than operating activities, which increases free cash flow from operations.
This improves financial ratios and liquidity metrics, making the organization appear more attractive to investors.
IIA Reference: Internal auditors assess lease accounting and financial reporting impacts under IFRS 16 (Leases) and ASC 842 (Leases). (IIA Practice Guide: Auditing Financial Reporting Risks) Option D: To acquire the asset at the end of the lease period at a price lower than the fair market value Incorrect. While some capital leases include a bargain purchase option, the primary reason for entering into a capital lease is financial reporting benefits, not necessarily acquiring the asset.
Thus, the verified answer is C. To improve the organization's free cash flow from operations.
Organizations enter into capital leases to improve financial metrics, including free cash flow from operations.
Let's analyze each option:
Option A: To increase the ability to borrow additional funds from creditors Incorrect. A capital lease creates a liability on the balance sheet, which may reduce borrowing capacity rather than increase it.
Option B: To reduce the organization's free cash flow from operations
Incorrect.
Operating leases impact operating cash flow because lease payments are treated as operating expenses.
Capital leases (finance leases) shift payments to financing activities, improving operating cash flow since lease obligations are classified as debt.
Option C: To improve the organization's free cash flow from operations
Correct.
Capital lease payments are classified under financing activities rather than operating activities, which increases free cash flow from operations.
This improves financial ratios and liquidity metrics, making the organization appear more attractive to investors.
IIA Reference: Internal auditors assess lease accounting and financial reporting impacts under IFRS 16 (Leases) and ASC 842 (Leases). (IIA Practice Guide: Auditing Financial Reporting Risks) Option D: To acquire the asset at the end of the lease period at a price lower than the fair market value Incorrect. While some capital leases include a bargain purchase option, the primary reason for entering into a capital lease is financial reporting benefits, not necessarily acquiring the asset.
Thus, the verified answer is C. To improve the organization's free cash flow from operations.
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