IIA-CIA-Part3-KR 문제 141
조직과 거래 파트너는 디지털 비즈니스 문서의 컴퓨터 간 교환에 의존합니다. 다음 중 이 시나리오를 가장 잘 설명한 것은?
정답: D
Electronic Data Interchange (EDI) refers to the computer-to-computer exchange of business documents (such as purchase orders, invoices, and shipping notices) in a standard electronic format between business partners.
Correct Answer (D - Use of Electronic Data Interchange)
EDI enables real-time, automated business transactions between companies, reducing errors and increasing efficiency.
The IIA GTAG 8: Audit of Inventory Management highlights EDI as a critical system for supply chain and procurement operations.
Why Other Options Are Incorrect:
Option A (Use of a Central Processing Unit - CPU):
A CPU is a hardware component, not a method for exchanging business documents.
Option B (Use of a Database Management System - DBMS):
A DBMS stores and manages data but does not facilitate external document exchange between trading partners.
Option C (Use of a Local Area Network - LAN):
A LAN connects computers within an organization but does not enable document exchange between separate businesses.
IIA GTAG 8: Audit of Inventory Management - Discusses EDI as an essential tool for automating business transactions.
IIA Practice Guide: Auditing IT Controls - Recommends EDI for secure and efficient document exchange.
Step-by-Step Explanation:IIA References for Validation:Thus, D is the correct answer because EDI is the best system for automated, computer-to-computer business document exchange.
Correct Answer (D - Use of Electronic Data Interchange)
EDI enables real-time, automated business transactions between companies, reducing errors and increasing efficiency.
The IIA GTAG 8: Audit of Inventory Management highlights EDI as a critical system for supply chain and procurement operations.
Why Other Options Are Incorrect:
Option A (Use of a Central Processing Unit - CPU):
A CPU is a hardware component, not a method for exchanging business documents.
Option B (Use of a Database Management System - DBMS):
A DBMS stores and manages data but does not facilitate external document exchange between trading partners.
Option C (Use of a Local Area Network - LAN):
A LAN connects computers within an organization but does not enable document exchange between separate businesses.
IIA GTAG 8: Audit of Inventory Management - Discusses EDI as an essential tool for automating business transactions.
IIA Practice Guide: Auditing IT Controls - Recommends EDI for secure and efficient document exchange.
Step-by-Step Explanation:IIA References for Validation:Thus, D is the correct answer because EDI is the best system for automated, computer-to-computer business document exchange.
IIA-CIA-Part3-KR 문제 142
한 조직이 최근 몇 주 동안 운영을 마비시킨 랜섬웨어 공격에 대응하기 위해 IT 네트워크를 업그레이드할 계획입니다. 이 랜섬웨어 공격은 네트워크 접근 권한 허점으로 인해 민감한 정보가 노출된 것이 원인이었습니다.
다음 중 조직의 IT 네트워크 변경 계획으로 인해 상당한 영향을 받을 수 있는 위험은 무엇입니까?
다음 중 조직의 IT 네트워크 변경 계획으로 인해 상당한 영향을 받을 수 있는 위험은 무엇입니까?
정답: C
A major risk when upgrading an IT network after a ransomware incident is that new access controls, monitoring rules, security procedures, or user restrictions may be perceived as burdensome by employees. If users believe the new processes slow work or are overly restrictive, they may bypass controls, resist implementation, or fail to comply consistently. Option A relates to project governance, but the scenario focuses on operational and user impact of the network change. Option B is not a risk created by the change itself. Option D describes service-quality consequences but is less directly tied to the policy and control changes introduced after ransomware. Internal audit should review change management, user communication, training, access redesign, and control adoption. Therefore, Option C is correct.
IIA-CIA-Part3-KR 문제 143
분산 구조를 채택하는 조직과 관련된 주요 위험은 무엇입니까?
정답: C
A decentralized structure distributes decision-making authority across different business units, divisions, or geographical locations. While decentralization provides flexibility and autonomy, the primary risk is inconsistency in decision-making, as different units may develop their own policies, processes, and priorities that are not aligned with the organization's strategic goals.
(A) Inability to adapt.
Incorrect. Decentralization typically enhances adaptability, as individual units can quickly respond to local market conditions, customer needs, and emerging risks without waiting for corporate approval.
(B) Greater costs of control function.
Partially correct but not the primary risk. While decentralization may increase oversight costs (e.g., more auditors and compliance personnel), the primary issue is lack of uniform decision-making rather than costs alone.
(C) Inconsistency in decision making. #
Correct. When decision-making authority is spread across various units, inconsistencies arise in areas such as risk management, compliance, operational procedures, and resource allocation. This can lead to conflicts, inefficiencies, and misalignment with corporate strategy.
IIA Standard 2120 - Risk Management emphasizes the need for consistent risk oversight in all business units.
IIA GTAG "Auditing the Control Environment" warns that inconsistent policies weaken internal controls and governance.
(D) Lack of resilience.
Incorrect. A decentralized structure often improves resilience because decision-making is spread out, reducing dependency on a central authority. This allows units to function independently if one area experiences disruption.
IIA Standard 2120 - Risk Management
IIA GTAG - "Auditing the Control Environment"
COSO Framework - Internal Control Principles
Analysis of Answer Choices:IIA References:Thus, the correct answer is C, as decentralization introduces decision-making inconsistencies, affecting governance and strategic alignment.
(A) Inability to adapt.
Incorrect. Decentralization typically enhances adaptability, as individual units can quickly respond to local market conditions, customer needs, and emerging risks without waiting for corporate approval.
(B) Greater costs of control function.
Partially correct but not the primary risk. While decentralization may increase oversight costs (e.g., more auditors and compliance personnel), the primary issue is lack of uniform decision-making rather than costs alone.
(C) Inconsistency in decision making. #
Correct. When decision-making authority is spread across various units, inconsistencies arise in areas such as risk management, compliance, operational procedures, and resource allocation. This can lead to conflicts, inefficiencies, and misalignment with corporate strategy.
IIA Standard 2120 - Risk Management emphasizes the need for consistent risk oversight in all business units.
IIA GTAG "Auditing the Control Environment" warns that inconsistent policies weaken internal controls and governance.
(D) Lack of resilience.
Incorrect. A decentralized structure often improves resilience because decision-making is spread out, reducing dependency on a central authority. This allows units to function independently if one area experiences disruption.
IIA Standard 2120 - Risk Management
IIA GTAG - "Auditing the Control Environment"
COSO Framework - Internal Control Principles
Analysis of Answer Choices:IIA References:Thus, the correct answer is C, as decentralization introduces decision-making inconsistencies, affecting governance and strategic alignment.
IIA-CIA-Part3-KR 문제 144
내부 감사인은 조직의 고객 콜 센터를 감사하는 동안 같은 기간 동안 고객 불만이 증가했음에도 불구하고 핵심 성과 지표가 긍정적인 추세를 나타내는 것을 확인했습니다. 다음 감사 권장 사항 중 이러한 불일치의 원인을 가장 잘 해결할 수 있는 것은 무엇입니까?
정답: B
Understanding the Call Center Performance Issue:
The key performance indicators (KPIs) show a positive trend, meaning the call center appears to be performing well.
However, customer complaints are increasing, indicating that the KPIs are not accurately reflecting service quality.
This suggests that employees may be prioritizing call quantity over call quality, likely due to pressure to meet call quotas.
Why De-Emphasizing Call Quotas is the Best Solution:
Encourages Quality Over Speed: Reducing the emphasis on call volume allows agents to spend more time resolving customer issues effectively.
Improves Customer Satisfaction: Agents can provide more thorough assistance, reducing repeat calls and complaints.
Aligns KPIs with Service Quality: Shifting focus from quantity-based KPIs to quality-based KPIs ensures performance measurements reflect actual customer experience.
Why Other Options Are Incorrect:
A). Review the call center script used by customer service agents to interact with callers, and update the script if necessary - Incorrect.
While updating scripts may help, it does not address the root issue of employees rushing through calls to meet quotas.
C). Retrain call center staff on area processes and common technical issues that they will likely be asked to resolve - Incorrect.
Training is useful, but if agents are pressured to complete calls quickly, training alone will not resolve the issue.
D). Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily - Incorrect.
This would worsen the issue by further incentivizing speed over customer satisfaction, leading to more complaints.
IIA's Perspective on Performance Metrics and Customer Service Quality:
IIA Standard 2120 - Risk Management requires organizations to ensure that performance metrics align with actual business objectives.
IIA GTAG (Global Technology Audit Guide) on Performance Measurement recommends balancing quantitative KPIs (e.g., call volume) with qualitative KPIs (e.g., customer satisfaction scores).
COSO Internal Control Framework supports adjusting performance incentives to ensure alignment with business objectives.
IIA References:
IIA Standard 2120 - Risk Management & KPI Alignment
IIA GTAG - Performance Metrics in Customer Service
COSO Internal Control Framework - Effective KPI Design
Thus, the correct and verified answer is B. De-emphasize the importance of call center employees completing a certain number of calls per hour.
The key performance indicators (KPIs) show a positive trend, meaning the call center appears to be performing well.
However, customer complaints are increasing, indicating that the KPIs are not accurately reflecting service quality.
This suggests that employees may be prioritizing call quantity over call quality, likely due to pressure to meet call quotas.
Why De-Emphasizing Call Quotas is the Best Solution:
Encourages Quality Over Speed: Reducing the emphasis on call volume allows agents to spend more time resolving customer issues effectively.
Improves Customer Satisfaction: Agents can provide more thorough assistance, reducing repeat calls and complaints.
Aligns KPIs with Service Quality: Shifting focus from quantity-based KPIs to quality-based KPIs ensures performance measurements reflect actual customer experience.
Why Other Options Are Incorrect:
A). Review the call center script used by customer service agents to interact with callers, and update the script if necessary - Incorrect.
While updating scripts may help, it does not address the root issue of employees rushing through calls to meet quotas.
C). Retrain call center staff on area processes and common technical issues that they will likely be asked to resolve - Incorrect.
Training is useful, but if agents are pressured to complete calls quickly, training alone will not resolve the issue.
D). Increase the incentive for call center employees to complete calls quickly and raise the number of calls completed daily - Incorrect.
This would worsen the issue by further incentivizing speed over customer satisfaction, leading to more complaints.
IIA's Perspective on Performance Metrics and Customer Service Quality:
IIA Standard 2120 - Risk Management requires organizations to ensure that performance metrics align with actual business objectives.
IIA GTAG (Global Technology Audit Guide) on Performance Measurement recommends balancing quantitative KPIs (e.g., call volume) with qualitative KPIs (e.g., customer satisfaction scores).
COSO Internal Control Framework supports adjusting performance incentives to ensure alignment with business objectives.
IIA References:
IIA Standard 2120 - Risk Management & KPI Alignment
IIA GTAG - Performance Metrics in Customer Service
COSO Internal Control Framework - Effective KPI Design
Thus, the correct and verified answer is B. De-emphasize the importance of call center employees completing a certain number of calls per hour.
IIA-CIA-Part3-KR 문제 145
다음 중 신흥 산업의 특징은 무엇입니까?
정답: C
Emerging industries often have high unit costs because production volumes are still low, processes are not fully standardized, experience curves have not yet matured, and economies of scale are limited. Firms may still be experimenting with technology, product design, distribution channels, and customer education. Option A is incorrect because strategies of players in emerging industries are usually not yet established. Option B is also weak because emerging industries may attract many new entrants seeking growth opportunities. Option D may be present, but technical expertise alone is not a defining industry-level characteristic. Internal auditors reviewing organizations in emerging industries should consider uncertainty, weak historical data, rapidly changing risks, cash-flow pressure, and immature control environments. Therefore, high unit costs make Option C correct.
- 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
- 290ISC.CISSP-KR.v2026-08-20.q862
- 196Microsoft.SC-100-KR.v2026-08-20.q141
- 237Microsoft.AZ-305-KR.v2026-08-20.q223
- 851IIA.IIA-CIA-Part1-KR.v2026-08-19.q374
- 1344IIA.IIA-CIA-Part3-KR.v2026-08-19.q374
- 182Microsoft.DP-700-KR.v2026-08-19.q59
- 235AMP.CRL.v2026-08-18.q46
- 894Microsoft.AZ-305-KR.v2026-08-17.q162
- 236IIA.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.