IIA-CIA-Part3-KR 문제 91
다음 중 헬프 데스크에서 일반적으로 수행하는 활동은 무엇입니까?
정답: B
Reference: IIA Business Knowledge for Internal Auditing, Help Desk Functions section.
IIA-CIA-Part3-KR 문제 92
다음 중 전사적 자원 계획 시스템의 잠재적 이점으로 볼 수 있는 것은 무엇입니까?
정답: A
Enterprise Resource Planning (ERP) systems integrate various business processes into a unified system, offering numerous benefits. Here's an analysis of the provided options:
A). Real-time Processing of Transactions and Elimination of Data Redundancies:
ERP systems centralize data and standardize processes across an organization. This centralization enables real- time processing of transactions, allowing immediate updates and access to data. By maintaining a single database for all business functions, ERPs eliminate data redundancies, ensuring consistency and accuracy across departments. This integration enhances decision-making and operational efficiency. According to Investopedia, ERP systems facilitate the free flow of communication between business areas, providing a single source of information and accurate, real-time data reporting.
Investopedia
B). Fewer Data Processing Errors and More Efficient Data Exchange with Trading Partners:
While ERP systems can reduce data processing errors through automation and standardized processes, efficient data exchange with trading partners often requires additional tools or modules, such as Electronic Data Interchange (EDI) systems. Therefore, this benefit is not solely attributable to ERP systems.
C). Exploitation of Opportunities and Mitigation of Risks Associated with E-Business:
ERP systems provide a robust infrastructure that can support e-business initiatives. However, effectively exploiting opportunities and mitigating risks in e-business also depend on strategic planning, market analysis, and additional technologies beyond the ERP system itself.
D). Integration of Business Processes into Multiple Operating Environments and Databases:
ERP systems aim to integrate business processes into a single operating environment with a unified database.
Integrating into multiple operating environments and databases would contradict the primary purpose of an ERP, which is to provide a centralized platform.
In summary, the most significant benefit of an ERP system among the options provided is the real-time processing of transactions and the elimination of data redundancies, making option A the correct answer.
A). Real-time Processing of Transactions and Elimination of Data Redundancies:
ERP systems centralize data and standardize processes across an organization. This centralization enables real- time processing of transactions, allowing immediate updates and access to data. By maintaining a single database for all business functions, ERPs eliminate data redundancies, ensuring consistency and accuracy across departments. This integration enhances decision-making and operational efficiency. According to Investopedia, ERP systems facilitate the free flow of communication between business areas, providing a single source of information and accurate, real-time data reporting.
Investopedia
B). Fewer Data Processing Errors and More Efficient Data Exchange with Trading Partners:
While ERP systems can reduce data processing errors through automation and standardized processes, efficient data exchange with trading partners often requires additional tools or modules, such as Electronic Data Interchange (EDI) systems. Therefore, this benefit is not solely attributable to ERP systems.
C). Exploitation of Opportunities and Mitigation of Risks Associated with E-Business:
ERP systems provide a robust infrastructure that can support e-business initiatives. However, effectively exploiting opportunities and mitigating risks in e-business also depend on strategic planning, market analysis, and additional technologies beyond the ERP system itself.
D). Integration of Business Processes into Multiple Operating Environments and Databases:
ERP systems aim to integrate business processes into a single operating environment with a unified database.
Integrating into multiple operating environments and databases would contradict the primary purpose of an ERP, which is to provide a centralized platform.
In summary, the most significant benefit of an ERP system among the options provided is the real-time processing of transactions and the elimination of data redundancies, making option A the correct answer.
IIA-CIA-Part3-KR 문제 93
다음 중 어떤 조치가 이전 가격 규정 위반 위험을 줄일 수 있을까요?
정답: A
Transfer pricing regulations aim to prevent tax evasion and ensure that intercompany transactions reflect fair market value, preventing profit shifting to low-tax jurisdictions. Selling inventory at fair value (arm's length price) aligns with regulatory requirements, reducing the risk of non-compliance.
(A) Correct - The organization sells inventory to an overseas subsidiary at fair value.
Ensuring that transactions reflect fair market value prevents regulatory violations.
Adhering to the arm's length principle minimizes transfer pricing risks and potential tax penalties.
(B) Incorrect - The local subsidiary purchases inventory at a discounted price.
A discounted price could be seen as an attempt to shift profits between entities, increasing regulatory scrutiny.
(C) Incorrect - The organization sells inventory to an overseas subsidiary at the original cost.
Selling at the original cost does not account for market conditions, potential markup, and fair valuation.
Regulators may view this as non-compliance with the arm's length principle.
(D) Incorrect - The local subsidiary purchases inventory at the depreciated cost.
Depreciated cost may not represent fair market value and could be interpreted as a tax avoidance mechanism.
IIA's Global Internal Audit Standards - Compliance with Tax and Transfer Pricing Regulations Emphasizes fair pricing in intercompany transactions to prevent regulatory violations.
OECD Transfer Pricing Guidelines
Reinforces the arm's length principle as the standard for pricing related-party transactions.
COSO's ERM Framework - Compliance Risk Management
Highlights the need for adherence to tax laws and fair-value pricing in financial transactions.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
(A) Correct - The organization sells inventory to an overseas subsidiary at fair value.
Ensuring that transactions reflect fair market value prevents regulatory violations.
Adhering to the arm's length principle minimizes transfer pricing risks and potential tax penalties.
(B) Incorrect - The local subsidiary purchases inventory at a discounted price.
A discounted price could be seen as an attempt to shift profits between entities, increasing regulatory scrutiny.
(C) Incorrect - The organization sells inventory to an overseas subsidiary at the original cost.
Selling at the original cost does not account for market conditions, potential markup, and fair valuation.
Regulators may view this as non-compliance with the arm's length principle.
(D) Incorrect - The local subsidiary purchases inventory at the depreciated cost.
Depreciated cost may not represent fair market value and could be interpreted as a tax avoidance mechanism.
IIA's Global Internal Audit Standards - Compliance with Tax and Transfer Pricing Regulations Emphasizes fair pricing in intercompany transactions to prevent regulatory violations.
OECD Transfer Pricing Guidelines
Reinforces the arm's length principle as the standard for pricing related-party transactions.
COSO's ERM Framework - Compliance Risk Management
Highlights the need for adherence to tax laws and fair-value pricing in financial transactions.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
IIA-CIA-Part3-KR 문제 94
한 대형 소매업체가 10,000개를 개당 7달러라는 특별가에 구매 제안을 했습니다. 제조업체는 보통 개당 10달러에 판매합니다. 가변 제조 비용은 개당 55달러이고 고정 제조 비용은
개당 3달러. 제조업체가 제안을 수락하려면 다음 중 어떤 가정이 참이어야 합니까?
개당 3달러. 제조업체가 제안을 수락하려면 다음 중 어떤 가정이 참이어야 합니까?
정답: B
When evaluating a special order, the manufacturer must determine if accepting it will be profitable without disrupting normal operations. The key consideration is whether the company has spare production capacity to handle the order without increasing fixed costs.
Correct Answer (B - The Manufacturer Can Fulfill the Order Without Expanding Production Facilities) Fixed costs ($3 per unit) are already incurred and will not change if the order is accepted.
The special price ($7 per unit) covers the variable costs ($5 per unit), contributing $2 per unit to profit.
If the manufacturer has excess production capacity, the order is profitable.
The IIA Practice Guide: Auditing Financial Performance emphasizes that special order decisions should be based on incremental cost analysis, ensuring no need for capacity expansion.
Why Other Options Are Incorrect:
Option A (Fixed and Variable Manufacturing Costs Are Less Than the Special Offer Selling Price):
Fixed costs should not be considered in short-term pricing decisions if they are already incurred.
Option C (Costs Related to Accepting This Offer Can Be Absorbed Through the Sale of Other Products):
The decision should be based on whether the order is profitable on its own, not relying on other products.
Option D (The Manufacturer's Production Facilities Are Operating at Full Capacity):
If the company is at full capacity, accepting the order would require sacrificing existing sales or expanding capacity, which increases costs.
IIA Practice Guide: Auditing Financial Performance - Discusses cost analysis for special pricing decisions.
IIA GTAG 13: Business Performance - Covers incremental cost and profitability analysis in pricing decisions.
Step-by-Step Explanation:IIA References for Validation:Thus, B is the correct answer because accepting the order is only profitable if the manufacturer has excess capacity.
Correct Answer (B - The Manufacturer Can Fulfill the Order Without Expanding Production Facilities) Fixed costs ($3 per unit) are already incurred and will not change if the order is accepted.
The special price ($7 per unit) covers the variable costs ($5 per unit), contributing $2 per unit to profit.
If the manufacturer has excess production capacity, the order is profitable.
The IIA Practice Guide: Auditing Financial Performance emphasizes that special order decisions should be based on incremental cost analysis, ensuring no need for capacity expansion.
Why Other Options Are Incorrect:
Option A (Fixed and Variable Manufacturing Costs Are Less Than the Special Offer Selling Price):
Fixed costs should not be considered in short-term pricing decisions if they are already incurred.
Option C (Costs Related to Accepting This Offer Can Be Absorbed Through the Sale of Other Products):
The decision should be based on whether the order is profitable on its own, not relying on other products.
Option D (The Manufacturer's Production Facilities Are Operating at Full Capacity):
If the company is at full capacity, accepting the order would require sacrificing existing sales or expanding capacity, which increases costs.
IIA Practice Guide: Auditing Financial Performance - Discusses cost analysis for special pricing decisions.
IIA GTAG 13: Business Performance - Covers incremental cost and profitability analysis in pricing decisions.
Step-by-Step Explanation:IIA References for Validation:Thus, B is the correct answer because accepting the order is only profitable if the manufacturer has excess capacity.
IIA-CIA-Part3-KR 문제 95
다음 정보 보안 제어 중 권한이 없는 외부 사용자가 조직의 네트워크를 통해 조직의 데이터에 액세스하는 것을 방지하는 주요 기능은 무엇입니까?
정답: A
A firewall is a network security device that monitors and controls incoming and outgoing network traffic based on predefined security rules. It is the primary control for preventing unauthorized external access to an organization's network, making it the best answer.
A). Firewall (Correct Answer) - Firewalls prevent unauthorized access by filtering traffic, blocking malicious connections, and securing the network perimeter.
B). Encryption - While encryption protects data confidentiality, it does not actively prevent unauthorized access to a network.
C). Antivirus - Antivirus software protects against malware and viruses but does not prevent unauthorized network access.
D). Biometrics - Biometrics controls physical or logical access (e.g., fingerprint authentication) but does not secure a network from external threats.
IIA GTAG 15 - Information Security Governance highlights firewalls as a critical security control for network protection.
IIA IPPF Standard 2110 - Governance emphasizes the need for network security policies that include firewalls.
NIST SP 800-41 Rev. 1 - Guidelines on Firewalls and Firewall Policy states that firewalls are the first line of defense in securing organizational networks.
Explanation of Each Option:IIA References:
A). Firewall (Correct Answer) - Firewalls prevent unauthorized access by filtering traffic, blocking malicious connections, and securing the network perimeter.
B). Encryption - While encryption protects data confidentiality, it does not actively prevent unauthorized access to a network.
C). Antivirus - Antivirus software protects against malware and viruses but does not prevent unauthorized network access.
D). Biometrics - Biometrics controls physical or logical access (e.g., fingerprint authentication) but does not secure a network from external threats.
IIA GTAG 15 - Information Security Governance highlights firewalls as a critical security control for network protection.
IIA IPPF Standard 2110 - Governance emphasizes the need for network security policies that include firewalls.
NIST SP 800-41 Rev. 1 - Guidelines on Firewalls and Firewall Policy states that firewalls are the first line of defense in securing organizational networks.
Explanation of Each Option:IIA References:
- 다른 버전
- 1868IIA.IIA-CIA-Part3-KR.v2026-05-02.q255
- 1627IIA.IIA-CIA-Part3-KR.v2026-02-16.q207
- 2547IIA.IIA-CIA-Part3-KR.v2025-04-09.q203
- 최근 업로드
- 149Microsoft.DP-700-KR.v2026-08-20.q47
- 306ISC.CISSP-KR.v2026-08-20.q862
- 198Microsoft.SC-100-KR.v2026-08-20.q141
- 238Microsoft.AZ-305-KR.v2026-08-20.q223
- 856IIA.IIA-CIA-Part1-KR.v2026-08-19.q374
- 1356IIA.IIA-CIA-Part3-KR.v2026-08-19.q374
- 183Microsoft.DP-700-KR.v2026-08-19.q59
- 236AMP.CRL.v2026-08-18.q46
- 894Microsoft.AZ-305-KR.v2026-08-17.q162
- 237IIA.IAA-IAP-KR.v2026-08-17.q41
[×]
PDF 파일 다운로드
메일 주소를 입력하시고 다운로드 하세요. IIA.IIA-CIA-Part3-KR.v2026-08-19.q374 모의시험 시험자료를 다운 받으세요.