IIA-CIA-Part3-KR 문제 61
Allocating cost estimates correctly supports planning but not ongoing control. Internal audit should assess cost baseline monitoring, variance analysis, escalation, and corrective action. Therefore, Option C is correct.
IIA-CIA-Part3-KR 문제 62
Net Profit Margin=Net ProfitTotal Sales×100\text{Net Profit Margin} = \frac{\text{Net Profit}}{\text{Total Sales}} \times 100Net Profit Margin=Total SalesNet Profit×100 The given data shows:
Gross profit margin (Revenue - Cost of Goods Sold) remained constant at 40% in both years.
Net profit margin declined from 18% in Year 1 to 13% in Year 2.
Since the gross profit margin remained unchanged, the cost of sales did not increase relative to sales. This eliminates Option A as a possible cause.
A decline in net profit margin while gross profit remains the same suggests an increase in operating expenses, interest, or taxes.
If the government increased the corporate tax rate, net income after taxes would be lower, leading to a reduced net profit margin.
The IIA's GTAG 14 - Auditing Governance, Risk, and Compliance recommends analyzing external factors like tax rate changes when evaluating financial performance.
A). Cost of sales increased relative to sales # Incorrect. If this were true, gross profit margin would have declined, but it remained stable.
B). Total sales increased relative to expenses # Incorrect. If sales increased while expenses stayed constant, net profit margin would have increased, not decreased.
C). The organization had a higher dividend payout rate in year two # Incorrect. Dividends do not affect net profit margin, as they are paid out from net income after it is calculated.
IIA Standard 2120 - Risk Management states that auditors should analyze changes in financial performance due to external economic factors.
COSO ERM Framework highlights tax rate changes as a key risk factor in financial analysis.
IFRS (International Financial Reporting Standards) require companies to disclose changes in tax rates and their impact on profitability.
Why Option D is Correct?Explanation of the Other Options:IIA References & Best Practices:Thus, the correct answer is D. The government increased the corporate tax rate.
IIA-CIA-Part3-KR 문제 63
IIA-CIA-Part3-KR 문제 64
Let ' s analyze the options:
A). Phishing:
Phishing is a social engineering attack that tricks individuals into providing sensitive information, such as usernames, passwords, or credit card numbers. It does not involve encryption or direct denial-of-service.
B). Ransomware (# Correct Answer):
Ransomware encrypts critical data and demands a ransom for its release, effectively causing a denial-of- service scenario since the victim cannot access their own systems.
Some well-known ransomware attacks include WannaCry and NotPetya.
C). Hacking:
Hacking is a broad term for unauthorized access to systems but does not specifically refer to denial-of-service through encryption. Ransomware is a specific type of hacking attack.
D). Malware:
Malware (malicious software) is a general category that includes viruses, trojans, worms, spyware, and ransomware. While ransomware is a type of malware, not all malware encrypts data to demand ransom.
IIA Global Technology Audit Guide (GTAG) - Auditing Cybersecurity Risks - Discusses various cyber threats, including ransomware.
NIST Cybersecurity Framework (CSF) - Defines ransomware as a major threat that disrupts business continuity.
COBIT Framework (Control Objectives for Information and Related Technologies) - Addresses risks associated with ransomware and how internal auditors should assess controls.
ISO/IEC 27001 - Information Security Management Systems (ISMS) - Identifies the importance of cybersecurity measures to prevent ransomware attacks.
IIA References:
IIA-CIA-Part3-KR 문제 65
Let's analyze each option:
Option A: High-yield bonds
Incorrect.
High-yield bonds (junk bonds) offer higher interest rates due to higher risk but pay periodic interest rather than being sold at a discount and growing in value over time.
Option B: Commodity-backed bonds
Incorrect.
Commodity-backed bonds are linked to the price of a commodity (e.g., gold, oil) rather than increasing in value over time from an initial discount.
Option C: Zero coupon bonds
Correct.
These bonds are issued at a discount and increase in value each year as interest accrues.
The investor receives the full face value at maturity, which includes the principal and accumulated interest.
IIA Reference: Internal auditors evaluate investment risks, including bond valuation and discount amortization. (IIA Practice Guide: Auditing Investment and Treasury Functions) Option D: Junk bonds Incorrect.
Junk bonds are simply high-risk, high-yield bonds that pay interest periodically and do not necessarily sell at a deep discount.
Thus, the verified answer is C. Zero coupon bonds.
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