무료 온라인 액세스 IIA.IIA-CIA-Part3-KR.v2026-05-02.q255 모의 시험 (Page 45)

IIA-CIA-Part3-KR 문제 216

다음 중 허가받지 않은 사용자가 기기의 데이터나 애플리케이션에 접근하는 것을 방지하기 위한 스마트 기기 보안 제어의 예는 무엇입니까?

A. 맬웨어 방지 소프트웨어

B. 인증

C. 스파이웨어

D. 루팅

IIA-CIA-Part3-KR 문제 217

어떤 유형의 채권이 액면가에서 할인되어 판매되고 만기에 도달할 때까지 매년 가치가 증가하여 소유자에게 총 수익을 제공합니까?

A. 하이일드 채권

B. 상품 담보부 채권

C. 제로이표채

D. 정크 본드

IIA-CIA-Part3-KR 문제 218

다음 중 다른 모든 변수가 동일할 때 보통주와 비교하여 채권 금융에 대한 설명으로 옳지 않은 것은?

A. 낮은 주주 통제

B. 낮은 부채

C. 회사의 주당 순이익이 더 높습니다.

D. 더 높은 전체 회사 수익

정답: C

When a company finances through bonds (debt) instead of issuing common stock (equity), it increases earnings per share (EPS) because bond financing does not dilute ownership, whereas issuing new stock does.
Impact on Earnings Per Share (EPS):
EPS formula: EPS=Net Income#Preferred DividendsNumber of Outstanding Shares\text{EPS} = \frac{\text
{Net Income} - \text{Preferred Dividends}}{\text{Number of Outstanding Shares}} EPS=Number of Outstanding SharesNet Income#Preferred Dividends Since bond financing does not increase the number of shares outstanding, net income is distributed among fewer shareholders, increasing EPS.
If the company issues more stock instead of bonds, EPS decreases because the same earnings are divided among more shares.
Why Bond Financing Affects EPS Favorably:
Interest on bonds is tax-deductible, reducing taxable income and increasing net profits.
Unlike dividends, which are paid on common stock and reduce retained earnings, bondholders receive fixed interest payments that do not dilute equity ownership.
A). Lower shareholder control: #
Bondholders do not get voting rights, whereas issuing more stock reduces existing shareholders' control.
This statement would be true for stock financing, not bond financing.
B). Lower indebtedness: #
Bonds increase a company's debt obligations, not reduce them.
If a company uses stock financing instead of bonds, it avoids taking on debt.
D). Higher overall company earnings: #
While bonds increase EPS, they do not necessarily increase total earnings.
The company must pay interest on bonds, which could reduce net income if not managed properly.
IIA Standard 2110 (Governance): Ensures management selects financing strategies that align with financial stability.
COSO ERM Framework - Financial Risk Management: Evaluates how financing choices impact shareholder value and risk exposure.
IFRS & GAAP Accounting Standards on Debt vs. Equity Financing: Explain how bond financing increases EPS compared to issuing new shares.
Step-by-Step Justification:Why Not the Other Options?IIA References:

IIA-CIA-Part3-KR 문제 219

전자 데이터 교환 및 전자 자금 이체에 크게 의존하는 전자 상거래 시스템을 구매 및 무는 방식으로 구현한 결과는 다음 중 어느 것입니까?

A. 더 높은 현금 흐름과 재무부 잔액.

B. 재고 잔고 증가

C. 더 높은 미수금.

D. 더 높은 미지급금

정답: D

Understanding E-Commerce Systems and Their Financial Impact
E-commerce systems, including electronic data interchange (EDI) and electronic funds transfer (EFT), streamline procurement and payment processes.
The main financial effect of implementing such a system is the acceleration of accounts payable transactions.
This is because automated purchasing systems allow businesses to place orders faster and in larger volumes, leading to an increase in outstanding liabilities (accounts payable) before payments are settled.
Why Option D is Correct?
Higher accounts payable occur because:
EDI automates order placement, leading to more frequent and possibly larger purchases before payments are processed.
EFT may improve payment processing speed, but it does not eliminate outstanding payables immediately.
Suppliers may extend credit terms, increasing the organization's short-term liabilities under accounts payable.
IIA Standard 2110 - Governance requires internal auditors to evaluate how technology changes impact financial controls, including accounts payable management.
COBIT 5 Framework - AP Processes emphasizes that auditors should monitor financial system integration risks, including liabilities like accounts payable.
Why Other Options Are Incorrect?
Option A (Higher cash flow and treasury balances):
E-commerce improves transaction efficiency but does not necessarily increase cash flow. It may even reduce available cash due to frequent automated purchases.
Option B (Higher inventory balances):
EDI can reduce inventory levels due to just-in-time (JIT) ordering, rather than increasing them.
Option C (Higher accounts receivable):
Accounts receivable refers to money owed to the organization, but e-commerce impacts payables (money owed by the organization) more directly.
E-commerce accelerates order processing and supplier payments, increasing accounts payable balances before payment cycles are completed.
IIA Standard 2110 and COBIT 5 stress financial controls, including monitoring accounts payable risks.
Final Justification:IIA References:
IPPF Standard 2110 - Governance
COBIT 5 - Accounts Payable Controls & Risks
ISO 20022 - Financial Messaging Standards (for EDI & EFT Transactions)

IIA-CIA-Part3-KR 문제 220

다음 중 BYOD (Bring-Your-Own-Device) 정책을 채택 할 때 발생할 수 있는 규정 준수 위험의 가장 좋은 예는 무엇입니까?

A. 사용자가 제어를 우회하고 필요한 소프트웨어 업데이트를 설치하지 않을 위험.

B. 모바일 특성으로 인해 스마트 장치를 분실하거나 도난 당할 수 있는 위험.

C. 조직이 스마트 장치에 저장된 개인 정보를 침입하여 모니터링하는 위험.

D. 직원이 퇴사 할 때 독점 정보가 장치에서 삭제되지 않을 위험.

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