IIA-CIA-Part3-KR 문제 31
다음 중 데이터베이스의 실시간 백업 실패를 방지하는 데 필요한 인프라를 유지 관리할 책임이 가장 큰 당사자는 누구입니까?
정답: A
Maintaining the infrastructure for a real-time database backup involves ensuring that backups are correctly configured, continuously running, and fail-safe mechanisms are in place to prevent data loss. The most appropriate role for this responsibility is the IT database administrator (DBA) because:
Primary Role of a DBA:
The DBA is responsible for managing database performance, availability, backup strategies, and recovery processes.
Ensures that real-time backups are functioning properly and failure risks are mitigated.
Database Infrastructure & Backup Strategies:
DBAs configure, monitor, and troubleshoot real-time backup solutions such as replication, mirroring, and log shipping.
They work with backup tools like Oracle Data Guard, SQL Server Always On, and MySQL replication.
Disaster Recovery & Data Integrity:
The DBA ensures data consistency and integrity, especially during system failures or cyber incidents.
They set up recovery point objectives (RPO) and recovery time objectives (RTO) for database resilience.
Option B (IT Data Center Manager):
Oversees physical and environmental infrastructure (e.g., servers, cooling, and power systems). Not directly responsible for database backup failure prevention. (Incorrect) Option C (IT Help Desk Function):
Provides user support and troubleshooting but does not manage backup infrastructure. (Incorrect) Option D (IT Network Administrator):
Manages network configurations, security, and connectivity but does not handle database backup infrastructure. (Incorrect) IIA GTAG - "Auditing Business Continuity and Disaster Recovery": Emphasizes the role of DBAs in backup infrastructure.
COBIT 2019 - BAI10.02 (Manage Backup and Restore): Assigns database backup management responsibilities primarily to DBAs.
IIA's "Auditing IT Operations": Recommends that database administration teams ensure backup mechanisms are tested regularly.
Why Other Options Are Incorrect:IIA References:Thus, the correct answer is A. IT database administrator.
Primary Role of a DBA:
The DBA is responsible for managing database performance, availability, backup strategies, and recovery processes.
Ensures that real-time backups are functioning properly and failure risks are mitigated.
Database Infrastructure & Backup Strategies:
DBAs configure, monitor, and troubleshoot real-time backup solutions such as replication, mirroring, and log shipping.
They work with backup tools like Oracle Data Guard, SQL Server Always On, and MySQL replication.
Disaster Recovery & Data Integrity:
The DBA ensures data consistency and integrity, especially during system failures or cyber incidents.
They set up recovery point objectives (RPO) and recovery time objectives (RTO) for database resilience.
Option B (IT Data Center Manager):
Oversees physical and environmental infrastructure (e.g., servers, cooling, and power systems). Not directly responsible for database backup failure prevention. (Incorrect) Option C (IT Help Desk Function):
Provides user support and troubleshooting but does not manage backup infrastructure. (Incorrect) Option D (IT Network Administrator):
Manages network configurations, security, and connectivity but does not handle database backup infrastructure. (Incorrect) IIA GTAG - "Auditing Business Continuity and Disaster Recovery": Emphasizes the role of DBAs in backup infrastructure.
COBIT 2019 - BAI10.02 (Manage Backup and Restore): Assigns database backup management responsibilities primarily to DBAs.
IIA's "Auditing IT Operations": Recommends that database administration teams ensure backup mechanisms are tested regularly.
Why Other Options Are Incorrect:IIA References:Thus, the correct answer is A. IT database administrator.
IIA-CIA-Part3-KR 문제 32
다음 계약 개념 중 일반적으로 약속을 실행하는 대가로 주어지는 것은 무엇입니까?
정답: B
Consideration is a fundamental element of a legally binding contract, referring to something of value exchanged between parties. It ensures that each party receives a benefit or suffers a legal detriment in return for the promise made.
* Essential for Contract Enforceability - A contract must involve an exchange of value (e.g., money, services, goods, or a promise to act or refrain from acting).
* Legal Reciprocity - Both parties must give and receive something of value to make the contract valid.
* Distinguishes Contracts from Gifts - A gift is voluntary and does not require consideration, whereas a contract does.
* A. Lawfulness - A contract must be lawful, but lawfulness is a requirement, not something exchanged.
* C. Agreement - An agreement is part of a contract, but without consideration, an agreement is not legally binding.
* D. Discharge - Discharge refers to ending a contract, not forming one.
* IIA's GTAG on Contract Management Risks - Highlights consideration as a key contract principle.
* COSO's Internal Control Framework - Covers contract law fundamentals in risk management.
* Common Law and Uniform Commercial Code (UCC) - Define consideration as an essential element of a contract.
Why Consideration is the Correct Answer?Why Not the Other Options?IIA References:
* Essential for Contract Enforceability - A contract must involve an exchange of value (e.g., money, services, goods, or a promise to act or refrain from acting).
* Legal Reciprocity - Both parties must give and receive something of value to make the contract valid.
* Distinguishes Contracts from Gifts - A gift is voluntary and does not require consideration, whereas a contract does.
* A. Lawfulness - A contract must be lawful, but lawfulness is a requirement, not something exchanged.
* C. Agreement - An agreement is part of a contract, but without consideration, an agreement is not legally binding.
* D. Discharge - Discharge refers to ending a contract, not forming one.
* IIA's GTAG on Contract Management Risks - Highlights consideration as a key contract principle.
* COSO's Internal Control Framework - Covers contract law fundamentals in risk management.
* Common Law and Uniform Commercial Code (UCC) - Define consideration as an essential element of a contract.
Why Consideration is the Correct Answer?Why Not the Other Options?IIA References:
IIA-CIA-Part3-KR 문제 33
다음 중 어느 물리적 접근 통제가 '당신이 가진 것'이라는 개념에 기반을 두고 있을 가능성이 가장 높습니까?
정답: C
Comprehensive and Detailed In-Depth Explanation:
Authentication methods are categorized into three factors:
Something you know (e.g., passwords, PINs).
Something you have (e.g., ID cards, key fobs, smart cards).
Something you are (e.g., biometrics like fingerprints, retina scans).
Option C (A card-key scanner) aligns with "something you have", as it requires a physical token (card) for authentication.
Option A (Retina scan) and Option D (Fingerprint scanner) fall under biometric authentication ("something you are").
Option B (PIN code reader) is based on "something you know".
Thus, C is the correct answer because a card-key represents a physical access control mechanism based on possession.
Reference: IIA IT Security & Authentication Controls
Authentication methods are categorized into three factors:
Something you know (e.g., passwords, PINs).
Something you have (e.g., ID cards, key fobs, smart cards).
Something you are (e.g., biometrics like fingerprints, retina scans).
Option C (A card-key scanner) aligns with "something you have", as it requires a physical token (card) for authentication.
Option A (Retina scan) and Option D (Fingerprint scanner) fall under biometric authentication ("something you are").
Option B (PIN code reader) is based on "something you know".
Thus, C is the correct answer because a card-key represents a physical access control mechanism based on possession.
Reference: IIA IT Security & Authentication Controls
IIA-CIA-Part3-KR 문제 34
작은 식료품점 체인은 보고 오류를 범하고 재고 마감을 과소 평가했습니다. 이것이 다음 해의 손익 계산서에 어떤 영향을 미칠까요?
정답: C
Comprehensive and Detailed Step-by-Step Explanation with all IIA References: = Understanding the Impact of an Understated Ending Inventory:
Ending inventory is a key component of the cost of goods sold (COGS) calculation:
COGS=BeginningInventory+Purchases#EndingInventoryCOGS = Beginning Inventory + Purchases - Ending InventoryCOGS=BeginningInventory+Purchases#EndingInventory If the ending inventory is understated, it means the reported inventory is lower than its actual value.
This results in an overstated COGS because a smaller amount is subtracted in the formula above.
An overstated COGS leads to an understated net income in the current year.
Effect on the Following Year's Income Statement:
The beginning inventory for the next year is based on the ending inventory of the previous year.
Since the prior year's ending inventory was understated, the new year's beginning inventory is also understated.
A lower beginning inventory leads to a lower COGS in the new year.
Since COGS is lower, net income in the following year will be overstated.
IIA's Perspective on Financial Reporting Errors:
The IIA's International Standards for the Professional Practice of Internal Auditing (IPPF) emphasize the importance of accurate financial reporting.
IIA Standard 1220 - Due Professional Care requires internal auditors to consider the probability of errors, fraud, or misstatements in financial reporting.
COSO's Internal Control - Integrated Framework highlights that inventory valuation errors can impact financial integrity and decision-making.
GAAP & IFRS Accounting Standards also require proper inventory reporting to ensure accurate financial statements.
IIA References:
IPPF Standard 1220 - Due Professional Care
COSO Internal Control - Integrated Framework
GAAP & IFRS Accounting Principles on Inventory Valuation
Thus, the correct and verified answer is C. Net income would be overstated.
Ending inventory is a key component of the cost of goods sold (COGS) calculation:
COGS=BeginningInventory+Purchases#EndingInventoryCOGS = Beginning Inventory + Purchases - Ending InventoryCOGS=BeginningInventory+Purchases#EndingInventory If the ending inventory is understated, it means the reported inventory is lower than its actual value.
This results in an overstated COGS because a smaller amount is subtracted in the formula above.
An overstated COGS leads to an understated net income in the current year.
Effect on the Following Year's Income Statement:
The beginning inventory for the next year is based on the ending inventory of the previous year.
Since the prior year's ending inventory was understated, the new year's beginning inventory is also understated.
A lower beginning inventory leads to a lower COGS in the new year.
Since COGS is lower, net income in the following year will be overstated.
IIA's Perspective on Financial Reporting Errors:
The IIA's International Standards for the Professional Practice of Internal Auditing (IPPF) emphasize the importance of accurate financial reporting.
IIA Standard 1220 - Due Professional Care requires internal auditors to consider the probability of errors, fraud, or misstatements in financial reporting.
COSO's Internal Control - Integrated Framework highlights that inventory valuation errors can impact financial integrity and decision-making.
GAAP & IFRS Accounting Standards also require proper inventory reporting to ensure accurate financial statements.
IIA References:
IPPF Standard 1220 - Due Professional Care
COSO Internal Control - Integrated Framework
GAAP & IFRS Accounting Principles on Inventory Valuation
Thus, the correct and verified answer is C. Net income would be overstated.
IIA-CIA-Part3-KR 문제 35
여러 조직에서 공동 소유 쇼핑몰을 여는 전략을 개발했습니다. 이 전략의 주요 목적은 무엇입니까?
정답: B
When multiple organizations co-own shopping malls, their primary strategy is to increase market synergy, meaning they combine resources and expertise to enhance market presence, attract more customers, and improve competitive positioning.
* (A) To exploit core competence.
* Incorrect: Core competencies refer to unique internal capabilities, whereas co-owning shopping malls is a collaborative market strategy.
* (B) To increase market synergy. (Correct Answer)
* Market synergy occurs when businesses collaborate to create greater market impact than they could individually.
* Shared ownership enhances customer traffic, brand reach, and business opportunities.
* IIA Standard 2110 - Governance highlights the importance of strategic partnerships in achieving synergy.
* (C) To deliver enhanced value.
* Incorrect: While value is a benefit, the main goal of co-ownership is strategic market advantage and synergy.
* (D) To reduce costs.
* Incorrect: Cost reduction may be a secondary benefit, but the primary goal is market synergy through shared resources and customer base expansion.
* IIA Standard 2110 - Governance: Encourages strategic collaborations for business growth.
* COSO ERM - Strategy and Objective-Setting: Highlights market synergy as a key factor in strategic partnerships.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (B) because co- ownership of shopping malls primarily aims to increase market synergy, allowing organizations to leverage shared resources and customer networks for greater market impact.
* (A) To exploit core competence.
* Incorrect: Core competencies refer to unique internal capabilities, whereas co-owning shopping malls is a collaborative market strategy.
* (B) To increase market synergy. (Correct Answer)
* Market synergy occurs when businesses collaborate to create greater market impact than they could individually.
* Shared ownership enhances customer traffic, brand reach, and business opportunities.
* IIA Standard 2110 - Governance highlights the importance of strategic partnerships in achieving synergy.
* (C) To deliver enhanced value.
* Incorrect: While value is a benefit, the main goal of co-ownership is strategic market advantage and synergy.
* (D) To reduce costs.
* Incorrect: Cost reduction may be a secondary benefit, but the primary goal is market synergy through shared resources and customer base expansion.
* IIA Standard 2110 - Governance: Encourages strategic collaborations for business growth.
* COSO ERM - Strategy and Objective-Setting: Highlights market synergy as a key factor in strategic partnerships.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (B) because co- ownership of shopping malls primarily aims to increase market synergy, allowing organizations to leverage shared resources and customer networks for greater market impact.
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