무료 온라인 액세스 IIA.IIA-CIA-Part3-KR.v2026-08-19.q374 모의 시험 (Page 31)

IIA-CIA-Part3-KR 문제 146

이 지역의 군사적 갈등으로 원자재가 전달되지 않아 조직은 예기치 않게 생산을 중단할 수 밖에 없었습니다. 다음 중 조직을 지원하지 못했을 가능성이 가장 높은 계획은 무엇입니까?

A. 적시 납품 계획.

B. 백업 계획입니다.

C. 비상 계획.

D. 상설 계획.

정답: C

When an organization faces unexpected disruptions, such as the inability to receive raw materials due to a military conflict, it should have contingency plans in place to manage such risks.
Contingency Planning for Unforeseen Events (Correct Answer: C)
Contingency plans are designed to prepare for and respond to unexpected disruptions, such as supply chain failures, political instability, or natural disasters.
IIA Standard 2120 - Risk Management requires organizations to have business continuity and disaster recovery plans, which include contingencies for supply chain disruptions.
A well-prepared contingency plan could involve alternative suppliers, stockpiling critical materials, or adjusting production schedules.
Why the Other Options Are Incorrect:
A). Just-in-time (JIT) delivery plans (Incorrect)
JIT is a supply chain management strategy that minimizes inventory and relies on timely delivery.
While JIT increases efficiency, it is not a backup plan for unexpected disruptions.
In fact, JIT makes companies more vulnerable to supply chain interruptions.
B). Backup plans (Incorrect)
A backup plan generally refers to IT/data backup or system recovery strategies, not a comprehensive risk management approach for supply chain issues.
Contingency plans encompass broader business continuity strategies beyond simple backup plans.
D). Standing plans (Incorrect)
Standing plans are routine, long-term procedures for normal operations, such as HR policies or standard operating procedures.
They do not specifically address unexpected crises like supply chain failures due to war.
IIA Standard 2120 - Risk Management (Ensuring business continuity planning) IIA Standard 2110 - Governance (Assessing organizational resilience strategies) IIA Standard 2130 - Compliance (Evaluating regulatory and risk mitigation plans) Step-by-Step Justification:IIA References for This Answer:Thus, the correct answer is C. Contingency plans, as they are specifically designed to address unexpected disruptions like supply chain failures due to military conflict.

IIA-CIA-Part3-KR 문제 147

내부 감사인이 조직의 통제 환경을 평가하기 위해 조직도를 요청했습니다. 다음 중 조직도를 사용할 때의 단점으로 옳지 않은 것은?

A. 조직도는 형식적인 관계만 보여줍니다.

B. 조직도는 권한선만 보여줍니다.

C. 조직도는 고위 관리직만 보여줍니다.

D. 조직도는 제어 환경을 테스트할 때 관련이 없습니다.

정답: A

An organizational chart is a visual representation of the company ' s structure, depicting reporting lines and hierarchical relationships. However, it has limitations when assessing the control environment.
Let ' s analyze each option:
A). The organizational chart shows only formal relationships. # (Correct Answer) Correct. The organizational chart illustrates formal authority structures but does not capture informal relationships, influence, or communication patterns that impact decision-making and control effectiveness.
Informal networks, such as cross-functional collaboration and shadow leadership structures, are critical but not reflected in an org chart.
B). The organizational chart shows only the line of authority.
Incorrect. The org chart displays more than just authority lines, including departments, reporting structures, and sometimes functional responsibilities.
C). The organizational chart shows only the senior management positions.
Incorrect. Org charts often include multiple levels of employees, not just senior management. Many detailed org charts cover entire departments, middle management, and functional teams.
D). The organizational chart is irrelevant when testing the control environment.
Incorrect. While it has limitations, the org chart is still useful for understanding reporting lines, segregation of duties, and governance structures when assessing internal controls. It provides insights into accountability and decision-making authority.
IIA Standard 2130 - Control Environment Assessment - Highlights the importance of organizational structure in evaluating internal controls.
COSO Internal Control - Integrated Framework - Discusses how formal and informal structures impact control effectiveness.
IIA Practice Guide - Assessing Organizational Governance - Covers limitations of relying solely on formal organizational structures.
ISO 37000 - Governance of Organizations - Addresses the role of hierarchy and informal influence in corporate governance.
IIA References:Would you like me to verify more que

IIA-CIA-Part3-KR 문제 148

다음 중 즉각적인 유동성을 측정하는 지표는 무엇입니까?

A. 산도(급성) 비율.

B. 전류 비율.

C. 이익률.

D. 이자 수익률.

IIA-CIA-Part3-KR 문제 149

제조 조직의 연구개발 부서장은 그의 팀이 일부 분야에서 전문성이 부족하다고 생각하고 신제품 개발을 돕기 위해 더 많은 경험이 있는 연구원을 고용하기로 결정했습니다. 이 결정의 결과로 다음 중 어떤 변화가 발생할 가능성이 있습니까?
유리한 노동 효율성 분산
불리한 노동비 분산
불리한 노동 효율성 분산
유리한 노동비 분산

A. 1과 2.

B. 1과 4.

C. 3과 4.

D. 2와 3.

IIA-CIA-Part3-KR 문제 150

다음 중 계층 구조와 개방형 조직 구조가 공유하는 원칙은 무엇입니까?
1. 상사는 결정권을 위임할 수 있지만 그 결정의 결과에 대한 궁극적인 책임은 위임할 수 없다.
2. 상사의 통제 범위는 부하 직원 7명을 초과할 수 없습니다.
3. 책임에는 적절한 권한이 수반되어야 합니다.
4. 모든 직급의 직원이 결정을 내릴 수 있는 권한을 부여받아야 합니다.

A. 1과 3만

B. 1과 4만

C. 2 및 3만

D. 3 및 4만

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