IIA-CIA-Part3-KR 문제 196
내부 감사자가 소프트웨어 개발 프로젝트의 주요 단계를 검토하고 있습니다. 다음 중 어느 것입니까? 감사인은 프로젝트 작업 완료 방법과 관련된 프로젝트 팀의 성과를 측정하는 데 가장 많이 사용합니까?
정답: C
Earned Value Analysis (EVA) is a project management technique that integrates scope, time, and cost data to measure project performance and progress objectively. EVA allows internal auditors to assess whether a software development project is on track by comparing planned work with completed work and actual costs.
Here's why EVA is the most appropriate choice:
* Evaluates Project Progress and Performance - EVA measures how much work has been completed against the planned schedule and budget, helping auditors analyze project efficiency.
* Identifies Deviations - It highlights cost overruns or delays in task completion, which is critical for software development projects.
* Uses Key Metrics - EVA includes essential indicators like:
* Planned Value (PV) - The budgeted cost of work scheduled.
* Earned Value (EV) - The value of actual work performed.
* Actual Cost (AC) - The real cost incurred for work completed.
* Schedule Variance (SV) and Cost Variance (CV) - Indicators of deviations from planned performance.
* Supports Risk-Based Internal Audit Approach - The IIA emphasizes risk-based auditing, and EVA helps auditors assess risks related to project cost overruns, schedule slippage, and performance gaps.
* A. A Balanced Scorecard - This measures overall organizational performance across perspectives (financial, customer, internal processes, and learning & growth), but it is not specifically designed for evaluating project task completion.
* B. A Quality Audit - This focuses on compliance with quality standards and does not measure project task completion efficiency.
* D. Trend Analysis - This evaluates patterns over time but does not provide a structured measurement of project progress in terms of cost, time, and completion percentage.
* The IIA's GTAG (Global Technology Audit Guide) on IT Project Management - Recommends using earned value analysis for project auditing.
* IIA's International Professional Practices Framework (IPPF) - Performance Standard 2120 (Risk Management) - Emphasizes the need for internal auditors to evaluate the effectiveness of project risk management, which EVA supports.
* COSO's Enterprise Risk Management (ERM) Framework - Encourages structured performance measurement techniques like EVA to monitor projects.
Why Not the Other Options?IIA References:Thus, Earned Value Analysis (EVA) is the correct answer because it provides a precise, quantitative way to measure project performance. #
Here's why EVA is the most appropriate choice:
* Evaluates Project Progress and Performance - EVA measures how much work has been completed against the planned schedule and budget, helping auditors analyze project efficiency.
* Identifies Deviations - It highlights cost overruns or delays in task completion, which is critical for software development projects.
* Uses Key Metrics - EVA includes essential indicators like:
* Planned Value (PV) - The budgeted cost of work scheduled.
* Earned Value (EV) - The value of actual work performed.
* Actual Cost (AC) - The real cost incurred for work completed.
* Schedule Variance (SV) and Cost Variance (CV) - Indicators of deviations from planned performance.
* Supports Risk-Based Internal Audit Approach - The IIA emphasizes risk-based auditing, and EVA helps auditors assess risks related to project cost overruns, schedule slippage, and performance gaps.
* A. A Balanced Scorecard - This measures overall organizational performance across perspectives (financial, customer, internal processes, and learning & growth), but it is not specifically designed for evaluating project task completion.
* B. A Quality Audit - This focuses on compliance with quality standards and does not measure project task completion efficiency.
* D. Trend Analysis - This evaluates patterns over time but does not provide a structured measurement of project progress in terms of cost, time, and completion percentage.
* The IIA's GTAG (Global Technology Audit Guide) on IT Project Management - Recommends using earned value analysis for project auditing.
* IIA's International Professional Practices Framework (IPPF) - Performance Standard 2120 (Risk Management) - Emphasizes the need for internal auditors to evaluate the effectiveness of project risk management, which EVA supports.
* COSO's Enterprise Risk Management (ERM) Framework - Encourages structured performance measurement techniques like EVA to monitor projects.
Why Not the Other Options?IIA References:Thus, Earned Value Analysis (EVA) is the correct answer because it provides a precise, quantitative way to measure project performance. #
IIA-CIA-Part3-KR 문제 197
다음 중 직원의 직무 만족도에 대한 정보를 수집하는 가장 좋은 방법은 무엇입니까?
정답: A
The best method to collect job satisfaction data is one that provides anonymous, broad, and consistent feedback while minimizing response bias. Online surveys are the most effective method because they allow employees to express their views freely and ensure statistical reliability in results.
Online Surveys (Correct Answer: A)
Online surveys allow anonymous responses, which encourage honest feedback without fear of retaliation.
Surveys can be distributed randomly, increasing representation and reducing bias.
They allow for large-scale data collection and quantitative analysis, which improves decision-making.
IIA Standard 2120 - Risk Management suggests that internal auditors evaluate employee engagement as part of organizational risk assessments.
Why the Other Options Are Incorrect:
B). Direct Onsite Observations (Incorrect)
Observation helps assess behavior, but it does not capture employees' emotions, satisfaction, or personal concerns effectively.
Employees may alter their behavior when being observed (Hawthorne Effect).
C). Town Hall Meetings (Incorrect)
Town halls encourage group discussion, but employees may be reluctant to share negative opinions publicly.
This format is not anonymous, which reduces the likelihood of honest feedback.
D). Face-to-Face Interviews (Incorrect)
While interviews provide detailed qualitative feedback, they are time-consuming and may not be scalable for large organizations.
Employees may hesitate to be fully honest due to potential supervisor influence.
IIA Standard 2120 - Risk Management (Assessing employee engagement and morale risks) IIA Standard 2130 - Compliance (Ensuring ethical and employee engagement policies) IIA Standard 2210 - Engagement Objectives (Using appropriate methodologies for employee feedback collection) Step-by-Step Justification:IIA References for This Answer:Thus, the best answer is A. Online surveys sent randomly to employees because they ensure confidentiality, broad participation, and reliable data collection.
Online Surveys (Correct Answer: A)
Online surveys allow anonymous responses, which encourage honest feedback without fear of retaliation.
Surveys can be distributed randomly, increasing representation and reducing bias.
They allow for large-scale data collection and quantitative analysis, which improves decision-making.
IIA Standard 2120 - Risk Management suggests that internal auditors evaluate employee engagement as part of organizational risk assessments.
Why the Other Options Are Incorrect:
B). Direct Onsite Observations (Incorrect)
Observation helps assess behavior, but it does not capture employees' emotions, satisfaction, or personal concerns effectively.
Employees may alter their behavior when being observed (Hawthorne Effect).
C). Town Hall Meetings (Incorrect)
Town halls encourage group discussion, but employees may be reluctant to share negative opinions publicly.
This format is not anonymous, which reduces the likelihood of honest feedback.
D). Face-to-Face Interviews (Incorrect)
While interviews provide detailed qualitative feedback, they are time-consuming and may not be scalable for large organizations.
Employees may hesitate to be fully honest due to potential supervisor influence.
IIA Standard 2120 - Risk Management (Assessing employee engagement and morale risks) IIA Standard 2130 - Compliance (Ensuring ethical and employee engagement policies) IIA Standard 2210 - Engagement Objectives (Using appropriate methodologies for employee feedback collection) Step-by-Step Justification:IIA References for This Answer:Thus, the best answer is A. Online surveys sent randomly to employees because they ensure confidentiality, broad participation, and reliable data collection.
IIA-CIA-Part3-KR 문제 198
다음 중 재고 사기 수법을 가장 잘 탐지할 수 있는 기술은 무엇입니까?
정답: B
* Understanding Inventory Fraud Detection:
* Inventory fraud typically involves overstatement or understatement of inventory, fictitious inventory transactions, or misappropriation of stock.
* A key way to detect fraud is analyzing inventory adjustments (e.g., write-offs, missing stock, excess inventory) to identify unusual patterns or discrepancies.
* Why Stratifying Inventory Adjustments by Warehouse is the Best Approach:
* Identifies high-risk locations: Certain warehouses may show significantly higher inventory losses or adjustments, indicating possible fraud.
* Detects manipulation: Fraudsters may manipulate inventory records to cover theft or misstatements.
* Supports data-driven audit procedures: Stratification allows internal auditors to prioritize high-risk areas for deeper investigation.
* Why Other Options Are Incorrect:
* A. Analyze invoice payments just under individual authorization limits - Incorrect, as this technique detects fraudulent disbursements, not inventory fraud.
* C. Analyze inventory invoice amounts and compare with approved contract amounts - Incorrect, as this method detects pricing or procurement fraud, not inventory manipulation.
* D. Analyze differences discovered during duplicate payment testing - Incorrect, as this technique is used to detect billing fraud, not inventory fraud.
* IIA's Perspective on Fraud Detection and Internal Controls:
* IIA Standard 2120 - Risk Management requires internal auditors to assess fraud risk, including inventory manipulation.
* IIA GTAG (Global Technology Audit Guide) on Fraud Detection recommends data analytics for inventory monitoring.
* COSO Internal Control Framework highlights inventory control as a key component of financial accuracy and fraud prevention.
IIA References:
* IIA Standard 2120 - Risk Management & Fraud Detection
* IIA GTAG - Data Analytics for Fraud Detection in Inventory
* COSO Internal Control Framework - Inventory and Asset Management Controls Thus, the correct and verified answer is B. Analyze stratification of inventory adjustments by warehouse location.
* Inventory fraud typically involves overstatement or understatement of inventory, fictitious inventory transactions, or misappropriation of stock.
* A key way to detect fraud is analyzing inventory adjustments (e.g., write-offs, missing stock, excess inventory) to identify unusual patterns or discrepancies.
* Why Stratifying Inventory Adjustments by Warehouse is the Best Approach:
* Identifies high-risk locations: Certain warehouses may show significantly higher inventory losses or adjustments, indicating possible fraud.
* Detects manipulation: Fraudsters may manipulate inventory records to cover theft or misstatements.
* Supports data-driven audit procedures: Stratification allows internal auditors to prioritize high-risk areas for deeper investigation.
* Why Other Options Are Incorrect:
* A. Analyze invoice payments just under individual authorization limits - Incorrect, as this technique detects fraudulent disbursements, not inventory fraud.
* C. Analyze inventory invoice amounts and compare with approved contract amounts - Incorrect, as this method detects pricing or procurement fraud, not inventory manipulation.
* D. Analyze differences discovered during duplicate payment testing - Incorrect, as this technique is used to detect billing fraud, not inventory fraud.
* IIA's Perspective on Fraud Detection and Internal Controls:
* IIA Standard 2120 - Risk Management requires internal auditors to assess fraud risk, including inventory manipulation.
* IIA GTAG (Global Technology Audit Guide) on Fraud Detection recommends data analytics for inventory monitoring.
* COSO Internal Control Framework highlights inventory control as a key component of financial accuracy and fraud prevention.
IIA References:
* IIA Standard 2120 - Risk Management & Fraud Detection
* IIA GTAG - Data Analytics for Fraud Detection in Inventory
* COSO Internal Control Framework - Inventory and Asset Management Controls Thus, the correct and verified answer is B. Analyze stratification of inventory adjustments by warehouse location.
IIA-CIA-Part3-KR 문제 199
조직의 IT 통제를 평가한 후 내부 감사자는 결과를 입력과 비교하는 프로세스를 개선할 것을 제안했습니다. 다음 중 내부 감사인이 권장하는 IT 제어는 무엇입니까?
정답: C
The question refers to an internal auditor evaluating IT controls and suggesting an improvement in the process where results are compared against the input. This indicates a focus on verifying the accuracy, completeness, and validity of processed data, which falls under processing controls.
Definition of IT Controls Categories:
Input Controls: Ensure data accuracy before processing but do not compare input to results.
Processing Controls: Ensure that data is processed correctly and that the output matches the expected results.
Output Controls: Verify the accuracy of the final output but do not directly compare results against input.
Integrity Controls: Ensure data integrity across systems but do not specifically focus on input-output validation.
Why Processing Controls?
Processing controls are designed to detect and correct errors during data processing.
According to the IIA's Global Technology Audit Guide (GTAG) on Information Technology Risks, processing controls ensure data consistency, accuracy, and completeness by validating input data against expected output.
Examples of processing controls include:
Reconciliation controls (comparing input and output).
Validation and verification checks (ensuring correct processing logic).
Why Not Other Options?
A). Output Controls: Focus on final reports and user access, not comparing input with output.
B). Input Controls: Ensure valid data entry but do not verify processing results.
D). Integrity Controls: Protect data consistency but do not specifically involve input-output reconciliation.
IIA GTAG - Information Technology Risks and Controls
IIA Standard 2110 - IT Governance and Risk Management
COBIT 2019 - Control Objectives for Information and Related Technologies Step-by-Step Justification:IIA References:Thus, the correct and verified answer is C. Processing controls.
Definition of IT Controls Categories:
Input Controls: Ensure data accuracy before processing but do not compare input to results.
Processing Controls: Ensure that data is processed correctly and that the output matches the expected results.
Output Controls: Verify the accuracy of the final output but do not directly compare results against input.
Integrity Controls: Ensure data integrity across systems but do not specifically focus on input-output validation.
Why Processing Controls?
Processing controls are designed to detect and correct errors during data processing.
According to the IIA's Global Technology Audit Guide (GTAG) on Information Technology Risks, processing controls ensure data consistency, accuracy, and completeness by validating input data against expected output.
Examples of processing controls include:
Reconciliation controls (comparing input and output).
Validation and verification checks (ensuring correct processing logic).
Why Not Other Options?
A). Output Controls: Focus on final reports and user access, not comparing input with output.
B). Input Controls: Ensure valid data entry but do not verify processing results.
D). Integrity Controls: Protect data consistency but do not specifically involve input-output reconciliation.
IIA GTAG - Information Technology Risks and Controls
IIA Standard 2110 - IT Governance and Risk Management
COBIT 2019 - Control Objectives for Information and Related Technologies Step-by-Step Justification:IIA References:Thus, the correct and verified answer is C. Processing controls.
IIA-CIA-Part3-KR 문제 200
다음 중 지배구조 과정에서 이사회의 역할은 무엇입니까?
정답: B
The board's governance role is oversight, not day-to-day execution. The board is responsible for obtaining assurance that governance, risk management, and control processes are designed and operating effectively.
This assurance may come from internal audit, external audit, management reporting, risk functions, compliance functions, and other assurance providers. Option A is more closely aligned with internal audit or independent assessment activities, not the board's direct operational role. Option C is management's responsibility because management designs and implements internal controls. Option D is partially related to oversight, but operational goals and objectives are normally developed and executed by management, while the board approves strategic direction and monitors performance. The strongest and most accurate governance role of the board is to obtain assurance over the effectiveness of governance systems.
This assurance may come from internal audit, external audit, management reporting, risk functions, compliance functions, and other assurance providers. Option A is more closely aligned with internal audit or independent assessment activities, not the board's direct operational role. Option C is management's responsibility because management designs and implements internal controls. Option D is partially related to oversight, but operational goals and objectives are normally developed and executed by management, while the board approves strategic direction and monitors performance. The strongest and most accurate governance role of the board is to obtain assurance over the effectiveness of governance systems.
- 다른 버전
- 1868IIA.IIA-CIA-Part3-KR.v2026-05-02.q255
- 1626IIA.IIA-CIA-Part3-KR.v2026-02-16.q207
- 2547IIA.IIA-CIA-Part3-KR.v2025-04-09.q203
- 최근 업로드
- 148Microsoft.DP-700-KR.v2026-08-20.q47
- 266ISC.CISSP-KR.v2026-08-20.q862
- 195Microsoft.SC-100-KR.v2026-08-20.q141
- 235Microsoft.AZ-305-KR.v2026-08-20.q223
- 837IIA.IIA-CIA-Part1-KR.v2026-08-19.q374
- 1332IIA.IIA-CIA-Part3-KR.v2026-08-19.q374
- 180Microsoft.DP-700-KR.v2026-08-19.q59
- 234AMP.CRL.v2026-08-18.q46
- 893Microsoft.AZ-305-KR.v2026-08-17.q162
- 235IIA.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.