IIA-CIA-Part3-KR 문제 201
COGS=Beginning Inventory+Purchases#Ending InventoryCOGS = \text{Beginning Inventory} + \text
{Purchases} - \text{Ending Inventory}COGS=Beginning Inventory+Purchases#Ending Inventory If beginning inventory is understated, it causes COGS to be understated, which in turn overstates net income because expenses are lower than they should be.
* Understated Beginning Inventory # Understated COGS
* Since COGS is too low, fewer expenses are deducted from revenue.
* Understated COGS # Overstated Net Income
* If COGS is too low, the company's profit (net income) is artificially inflated.
* (A) COGS will be understated and net income will be overstated (Correct Answer):
* Since the beginning inventory was understated, COGS is lower than it should be, making net income higher than it should be.
* (B) COGS will be overstated and net income will be understated:
* This would be true if beginning inventory was overstated, but in this case, it was understated, making this incorrect.
* (C) COGS will be understated and there will be no impact on net income:
* Since COGS affects net income, this statement is incorrect. Understated COGS overstates net income.
* (D) There will be no impact on COGS and net income will be overstated:
* This is incorrect because COGS is directly affected by an inventory misstatement.
* IIA GTAG 3: Continuous Auditing - Discusses the importance of accurate financial reporting in preventing misstatements.
* COSO Internal Control Framework - Financial Reporting Component - Highlights the impact of inventory errors on financial accuracy.
* IIA Standard 2330 - Documenting Information - Requires auditors to evaluate financial calculations for accuracy and completeness.
Step-by-Step Impact on Financial Statements:Analysis of Each Option:IIA References:Conclusion:Since COGS is understated and net income is overstated, option (A) is the correct answer.
IIA-CIA-Part3-KR 문제 202
* 이는 보상 및 인건비를 크게 증가시킵니다.
* 이는 해당 조직의 현지 직원들 사이에 불만을 야기합니다.
* 이는 모국 국민의 직업 이동성을 제한합니다.
* 이는 문화적 근시안으로 이어질 수 있습니다.
This can significantly raise costs because expatriate compensation, relocation, tax equalization, housing, education, and allowances are expensive. It may also create resentment among host-country employees who see limited promotion opportunities. In addition, it can lead to cultural myopia because parent-country managers may fail to understand local customs, employees, customers, and regulatory expectations. Statement
3 is incorrect because ethnocentric staffing generally expands, rather than limits, career mobility for parent- country nationals by giving them international assignments. Internal audit should consider these risks when reviewing global human resource strategy, compliance culture, and subsidiary control effectiveness. The disadvantages are items 1, 2, and 4 only. Therefore, Option D is correct.
IIA-CIA-Part3-KR 문제 203
Exploratory data mining involves analyzing large datasets to identify trends, patterns, and risks before conducting specific audits.
Internal auditors use data mining to assess risks and determine potential audit subjects, making it a key input in audit planning.
Aligns with IIA Practice Guide on Data Analytics:
Exploratory analysis helps auditors prioritize areas with high-risk indicators.
Supports IIA Standard 2010 - Planning, which requires risk-based audit planning.
A). Internal auditors perform reconciliation procedures to support an external audit of financial reporting.
(Incorrect)
Reconciliation is a procedural task, not an exploratory data mining activity.
Supports external audit rather than internal audit's strategic risk assessment role.
B). Internal auditors perform a systems-focused analysis to review relevant controls. (Incorrect) This relates more to evaluating control effectiveness rather than exploratory data mining.
Does not directly contribute to identifying new audit areas.
D). Internal auditors test IT general controls with regard to operating effectiveness versus design. (Incorrect) Testing IT general controls is a structured evaluation, not an exploratory data mining technique.
Exploratory data mining is used to identify risks before formal testing occurs.
Explanation of Answer Choice C (Correct Answer):Explanation of Incorrect Answers:Conclusion:The best example of exploratory data mining by internal auditors is risk assessment for audit planning (Option C).
IIA References:
IIA Standard 2010 - Planning
IIA Practice Guide: Data Analytics
IIA-CIA-Part3-KR 문제 204
Understanding Decentralized Organizational Structures
A decentralized organization distributes decision-making authority to lower levels of management and employees rather than concentrating power at the top.
This structure requires a strong organizational culture to ensure alignment with company goals since direct oversight is reduced.
Why Option A is Correct?
Higher reliance on organizational culture is necessary in decentralized organizations because:
Employees must make independent decisions that align with company values and objectives.
Leaders trust teams to operate autonomously, which requires a shared sense of mission and ethics.
IIA Standard 2110 - Governance emphasizes the importance of corporate culture in managing risks within decentralized structures.
Decentralization requires informal controls like culture, rather than rigid policies and electronic monitoring.
Why Other Options Are Incorrect?
Option B (Clear expectations set for employees):
While clear expectations are important, they are common in both centralized and decentralized structures and do not distinguish decentralization.
Option C (Electronic monitoring techniques employed):
Centralized organizations are more likely to use electronic monitoring for control. Decentralized structures rely more on trust and culture.
Option D (Defined code for employee behavior):
Both centralized and decentralized organizations have codes of conduct, but culture plays a stronger role in decentralized settings.
Decentralized organizations rely on strong corporate culture to ensure employees make decisions aligned with organizational goals.
IIA Standard 2110 supports corporate culture as a key element in governance and risk management.
Final Justification:IIA References:
IPPF Standard 2110 - Governance (Corporate Culture & Risk Management)
COSO ERM Framework - Culture & Decision-Making in Decentralized Structures
IIA-CIA-Part3-KR 문제 205
Option A stops at documentation and fails to ensure corrective action. Option C incorrectly assumes no further audit is needed. Option D assigns management's responsibility to the auditor, which would impair independence.
Reference:
IIA Standards - Standard 2500: Monitoring Progress.
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