IIA-CIA-Part3-KR 문제 41
When an investee has little or no influence over an entity, it uses the cost method (or fair value method, if applicable) to account for the investment.
Under the cost method, cash dividends received are recorded as dividend revenue rather than adjusting the investment account.
IIA Standard 2120 - Risk Management:
Internal auditors must ensure that financial reporting aligns with applicable accounting standards.
Applicable Accounting Standards:
IFRS 9 (Financial Instruments) and U.S. GAAP (ASC 320 - Investments in Equity Securities) state that dividends received should be recognized as income in the period received.
A). The cash dividends received increase the investee investment account accordingly. (Incorrect) This applies to the equity method, used when an entity has significant influence (usually 20-50% ownership).
Under the cost method, dividend income is recognized as revenue, not as an increase in the investment account.
B). The investee must adjust the investment account by the ownership interest. (Incorrect) Adjusting the investment account for ownership percentage is a feature of the equity method, not the cost method.
C). The investment account is adjusted downward by the percentage of ownership. (Incorrect) A downward adjustment only occurs under the equity method when dividends exceed earnings, indicating a return of capital.
Under the cost method, dividends are recorded as revenue.
Explanation of Answer Choice D (Correct Answer):Explanation of Incorrect Answers:Conclusion:When an investee has little influence, dividends are recorded as revenue (Option D), following IFRS 9 and U.S. GAAP standards.
IIA References:
IIA Standard 2120 - Risk Management
IFRS 9 - Financial Instruments
U).S. GAAP ASC 320 - Investments in Equity Securities
IIA-CIA-Part3-KR 문제 42
A). Application Program Code:
While the application program code defines the logic and functionality of an application, it doesn't inherently provide mechanisms for data extraction. Instead, it interacts with databases to perform operations like data retrieval, insertion, or modification.
B). Database System:
A database system is designed to store, manage, and retrieve data efficiently. It offers structured methods, such as querying with SQL, to extract specific data as needed. Applications rely on the database system to access and extract the required data for various operations. For instance, in a relational database, data extraction is performed using SQL queries that retrieve data based on specified criteria. This process is fundamental to operations like reporting, analytics, and data migration.
teradata.com
C). Operating System:
The operating system manages hardware resources and provides services for application execution but doesn't directly handle data extraction from applications. It ensures that applications have the necessary environment to run but delegates data management tasks to the database systems.
D). Networks:
Networks facilitate data transmission between systems but don't directly extract data from applications. They provide the pathways for data to travel between clients and servers or between different systems but aren't responsible for the extraction process within an application.
In summary, the database system is the component that provides the necessary tools and methods for data extraction within an application, making option B the correct answer.
IIA-CIA-Part3-KR 문제 43
* Hygiene Factors - Prevent dissatisfaction but do not create motivation (e.g., salary, job security, work conditions).
* Motivational Factors - Lead to job satisfaction and motivation (e.g., achievement, responsibility, advancement, recognition).
* (A) Salary and status. # Incorrect.
* Salary is a hygiene factor, meaning it prevents dissatisfaction but does not directly drive job satisfaction.
* Status is also not a strong motivator under Herzberg's theory.
* (B) Responsibility and advancement. # Correct.
* These are motivational factors in Herzberg's theory.
* Employees feel satisfied when they have responsibility, career growth, and promotion opportunities.
* IIA GTAG "Auditing Human Resource Management" highlights career development as a key driver of employee motivation and retention.
* (C) Work conditions and security. # Incorrect.
* These are hygiene factors, which help avoid dissatisfaction but do not actively motivate employees.
* (D) Peer relationships and personal life. # Incorrect.
* Good relationships with coworkers help, but they are not primary motivators under Herzberg' s theory.
* IIA GTAG - "Auditing Human Resource Management"
* IIA Standard 2110 - Governance (Employee Motivation & Engagement)
* Herzberg's Two-Factor Theory of Motivation (Workplace Psychology Research) Analysis of Answer Choices:IIA References:Thus, the correct answer is B, as responsibility and advancement are the key motivational factors leading to employee satisfaction.
IIA-CIA-Part3-KR 문제 44
IIA-CIA-Part3-KR 문제 45
- 다른 버전
- 1861IIA.IIA-CIA-Part3-KR.v2026-05-02.q255
- 1617IIA.IIA-CIA-Part3-KR.v2026-02-16.q207
- 2539IIA.IIA-CIA-Part3-KR.v2025-04-09.q203
- 최근 업로드
- 120IIA.IIA-CIA-Part1-KR.v2026-08-19.q374
- 159IIA.IIA-CIA-Part3-KR.v2026-08-19.q374
- 131Microsoft.DP-700-KR.v2026-08-19.q59
- 110AMP.CRL.v2026-08-18.q46
- 262Microsoft.AZ-305-KR.v2026-08-17.q162
- 175IIA.IAA-IAP-KR.v2026-08-17.q41
- 545ISACA.CISA-KR.v2026-08-15.q712
- 290Microsoft.MS-700-KR.v2026-08-15.q203
- 234Microsoft.AZ-305-KR.v2026-08-14.q177
- 293Microsoft.DP-900-KR.v2026-08-13.q130
PDF 파일 다운로드
메일 주소를 입력하시고 다운로드 하세요. IIA.IIA-CIA-Part3-KR.v2026-08-19.q374 모의시험 시험자료를 다운 받으세요.