IIA-CIA-Part3-KR 문제 236
조직의 사업 연속성 계획을 감사할 때 내부 감사자가 취해야 할 단계는 다음 중 무엇입니까?
* 사업 연속성 계획의 적절성과 최신성을 평가합니다.
* 핵심 사업 손실에 따른 사업 영향 분석을 준비하십시오.
* 계획 실행에 필요한 핵심 인력을 파악하십시오.
* 핵심 비즈니스 프로세스를 지원하는 데 필요한 자원을 파악하고 우선순위를 정합니다.
* 사업 연속성 계획의 적절성과 최신성을 평가합니다.
* 핵심 사업 손실에 따른 사업 영향 분석을 준비하십시오.
* 계획 실행에 필요한 핵심 인력을 파악하십시오.
* 핵심 비즈니스 프로세스를 지원하는 데 필요한 자원을 파악하고 우선순위를 정합니다.
정답: A
During an audit of business continuity plans, the internal auditor's role is to evaluate whether the plans are adequate, current, tested, approved, and aligned with business requirements. Preparing the business impact analysis, identifying key response personnel, and prioritizing required recovery resources are management responsibilities. Internal audit may review those activities, test their adequacy, and determine whether they support recovery objectives, but auditors should not assume ownership of management's continuity planning process. Performing management's work would impair objectivity, especially if internal audit later had to provide assurance over that same work. Therefore, Statement 1 is appropriate because it reflects an assurance role. Statements 2, 3, and 4 describe management design and implementation responsibilities. The correct answer is Option A: 1 only.
IIA-CIA-Part3-KR 문제 237
내부 감사자가 IT 조직의 물리적 및 환경적 통제를 검토하고 있습니다. 이 검토에서 제외되어야 하는 통제 활동은 무엇입니까?
정답: D
Physical and environmental controls protect IT assets from physical damage, unauthorized physical access, environmental hazards, and operational disruption. Fire detection and suppression, restricted access to tangible IT resources, and disaster recovery planning are relevant to this review. However, ensuring that a developer has access to both systems and operations is inappropriate because it violates segregation of duties.
Developers should generally not have unrestricted operational access because they could introduce unauthorized changes, bypass testing, or manipulate production systems. Internal audit should identify excessive access as a control weakness, not a required control activity. Physical and environmental control reviews should include access badges, visitor logs, server room controls, power supply, fire protection, humidity control, and disaster recovery readiness. Therefore, Option D should not be part of the review.
Developers should generally not have unrestricted operational access because they could introduce unauthorized changes, bypass testing, or manipulate production systems. Internal audit should identify excessive access as a control weakness, not a required control activity. Physical and environmental control reviews should include access badges, visitor logs, server room controls, power supply, fire protection, humidity control, and disaster recovery readiness. Therefore, Option D should not be part of the review.
IIA-CIA-Part3-KR 문제 238
한 조직에서는 계약의 특정 조건에 따라 독립적인 증인이 있는 곳에서 계약에 서명하기로 약속한 두 당사자가 모두 요구합니다.
이 서명에 대한 증인의 주요 역할은 무엇입니까?
이 서명에 대한 증인의 주요 역할은 무엇입니까?
정답: D
Role of a Witness in Contract Signing:
A witness is a neutral third party who observes the signing of a contract and confirms that the named individuals actually signed the document.
This helps prevent disputes regarding the authenticity of signatures and provides legal proof of agreement.
Why Signature Validation is the Primary Role:
Ensures legitimacy: A witness confirms that the signatures belong to the stated individuals, preventing forgery.
Legal enforceability: Many jurisdictions require witnesses for contracts to be legally binding in certain cases (e.g., wills, real estate agreements).
Provides evidence in case of disputes: If a signatory later denies signing, the witness can testify to the authenticity of the signature.
Why Other Options Are Incorrect:
A). A witness verifies the quantities of the copies signed - Incorrect.
A witness does not count copies; their role is to verify authentic signatures.
B). A witness verifies that the contract was signed with the free consent of the promisor and promisee - Incorrect.
While witnessing may imply that parties were present, it does not guarantee free consent (coercion concerns require separate legal evidence).
C). A witness ensures the completeness of the contract between the promisor and promisee - Incorrect.
Contract completeness is a legal or managerial responsibility, not a witness's role.
IIA's Perspective on Contract Verification and Internal Controls:
IIA Standard 2120 - Risk Management requires internal auditors to ensure proper contract validation and documentation.
COSO Internal Control Framework highlights the importance of contract controls, including witnessed signings for fraud prevention.
International Contract Law Principles emphasize the role of witnesses in reducing contract disputes.
IIA References:
IIA Standard 2120 - Risk Management in Contract Management
COSO Internal Control Framework - Legal Documentation and Witnessing
International Contract Law Principles - Witnessing Signatures for Legal Validity Thus, the correct and verified answer is D. A witness validates that the signatures on the contract were signed by the promisor and promisee.
A witness is a neutral third party who observes the signing of a contract and confirms that the named individuals actually signed the document.
This helps prevent disputes regarding the authenticity of signatures and provides legal proof of agreement.
Why Signature Validation is the Primary Role:
Ensures legitimacy: A witness confirms that the signatures belong to the stated individuals, preventing forgery.
Legal enforceability: Many jurisdictions require witnesses for contracts to be legally binding in certain cases (e.g., wills, real estate agreements).
Provides evidence in case of disputes: If a signatory later denies signing, the witness can testify to the authenticity of the signature.
Why Other Options Are Incorrect:
A). A witness verifies the quantities of the copies signed - Incorrect.
A witness does not count copies; their role is to verify authentic signatures.
B). A witness verifies that the contract was signed with the free consent of the promisor and promisee - Incorrect.
While witnessing may imply that parties were present, it does not guarantee free consent (coercion concerns require separate legal evidence).
C). A witness ensures the completeness of the contract between the promisor and promisee - Incorrect.
Contract completeness is a legal or managerial responsibility, not a witness's role.
IIA's Perspective on Contract Verification and Internal Controls:
IIA Standard 2120 - Risk Management requires internal auditors to ensure proper contract validation and documentation.
COSO Internal Control Framework highlights the importance of contract controls, including witnessed signings for fraud prevention.
International Contract Law Principles emphasize the role of witnesses in reducing contract disputes.
IIA References:
IIA Standard 2120 - Risk Management in Contract Management
COSO Internal Control Framework - Legal Documentation and Witnessing
International Contract Law Principles - Witnessing Signatures for Legal Validity Thus, the correct and verified answer is D. A witness validates that the signatures on the contract were signed by the promisor and promisee.
IIA-CIA-Part3-KR 문제 239
다음 계약 단계 중 조직은 시장이 조직 목표와 일치하는지 여부를 분석합니까?
정답: A
During the initiation phase of contracting, the organization assesses whether the market conditions, supplier capabilities, and contract objectives align with the strategic goals and operational needs of the organization.
This phase is critical because it sets the foundation for the entire contracting process, ensuring that the business environment, risks, and potential opportunities are well understood before proceeding.
* Market Analysis & Alignment with Organizational Objectives:
* The organization conducts market research to evaluate supplier capabilities, industry trends, pricing structures, and risk factors.
* This helps determine whether external providers can meet the organization's needs and objectives.
* Aligning market opportunities with organizational strategy is crucial to ensure a contract is viable and beneficial.
* Risk Identification & Assessment:
* Potential risks such as supply chain disruptions, vendor reliability, and compliance issues are analyzed.
* Internal auditors may assess historical performance and external market conditions.
* Stakeholder Involvement & Approval:
* Internal stakeholders (finance, legal, procurement, and operational teams) collaborate to define the contracting requirements.
* The organization sets high-level objectives, including cost-effectiveness, quality standards, and compliance expectations.
* Preliminary Budgeting & Feasibility Analysis:
* The organization estimates the financial impact of potential contracts and ensures alignment with budgetary constraints.
* Initial cost-benefit analysis is conducted to determine contract viability.
* Bidding Phase (B): This occurs later in the process when vendors submit proposals, and the organization evaluates them against predefined criteria. It does not focus on market alignment but rather vendor selection.
* Development Phase (C): This phase involves drafting the contract terms, service level agreements (SLAs), and detailed responsibilities. Market alignment has already been considered in the initiation phase.
* Negotiation Phase (D): Here, the organization finalizes terms and conditions with the selected vendor, focusing on cost, deliverables, and legal requirements rather than market alignment.
* IIA's International Professional Practices Framework (IPPF) - Standard 2120 (Risk Management): This standard emphasizes that organizations must assess external risks (including market conditions) to align with strategic objectives.
* IIA's Global Technology Audit Guide (GTAG) on Contract Management: This guide highlights the importance of market analysis in the initiation phase to ensure contracts support organizational objectives.
* IIA's Practice Guide: Auditing Contract Management: It states that an effective contract management process starts with a thorough market assessment and strategic alignment in the initiation phase.
Step-by-Step Breakdown:Why Not the Other Phases?IIA References:
This phase is critical because it sets the foundation for the entire contracting process, ensuring that the business environment, risks, and potential opportunities are well understood before proceeding.
* Market Analysis & Alignment with Organizational Objectives:
* The organization conducts market research to evaluate supplier capabilities, industry trends, pricing structures, and risk factors.
* This helps determine whether external providers can meet the organization's needs and objectives.
* Aligning market opportunities with organizational strategy is crucial to ensure a contract is viable and beneficial.
* Risk Identification & Assessment:
* Potential risks such as supply chain disruptions, vendor reliability, and compliance issues are analyzed.
* Internal auditors may assess historical performance and external market conditions.
* Stakeholder Involvement & Approval:
* Internal stakeholders (finance, legal, procurement, and operational teams) collaborate to define the contracting requirements.
* The organization sets high-level objectives, including cost-effectiveness, quality standards, and compliance expectations.
* Preliminary Budgeting & Feasibility Analysis:
* The organization estimates the financial impact of potential contracts and ensures alignment with budgetary constraints.
* Initial cost-benefit analysis is conducted to determine contract viability.
* Bidding Phase (B): This occurs later in the process when vendors submit proposals, and the organization evaluates them against predefined criteria. It does not focus on market alignment but rather vendor selection.
* Development Phase (C): This phase involves drafting the contract terms, service level agreements (SLAs), and detailed responsibilities. Market alignment has already been considered in the initiation phase.
* Negotiation Phase (D): Here, the organization finalizes terms and conditions with the selected vendor, focusing on cost, deliverables, and legal requirements rather than market alignment.
* IIA's International Professional Practices Framework (IPPF) - Standard 2120 (Risk Management): This standard emphasizes that organizations must assess external risks (including market conditions) to align with strategic objectives.
* IIA's Global Technology Audit Guide (GTAG) on Contract Management: This guide highlights the importance of market analysis in the initiation phase to ensure contracts support organizational objectives.
* IIA's Practice Guide: Auditing Contract Management: It states that an effective contract management process starts with a thorough market assessment and strategic alignment in the initiation phase.
Step-by-Step Breakdown:Why Not the Other Phases?IIA References:
IIA-CIA-Part3-KR 문제 240
조직의 최고 감사 책임자(CAE)가 감사 대상의 우선순위를 정할 때 다음 진술 중 어느 것이 사실입니까?
정답: A
When prioritizing the audit universe, the CAE typically uses a risk-factor approach. This includes a combination of likelihood, impact, control effectiveness, and other relevant criteria. Solely relying on impact (Option C) or likelihood (Option B) is insufficient. Heat maps (Option D) may be tools used within the process, but they are not the actual method of prioritization.
Thus, the correct description is the risk-factor approach (Option A).
Reference:
IIA Practice Guide - Developing a Risk-based Internal Audit Plan.
Thus, the correct description is the risk-factor approach (Option A).
Reference:
IIA Practice Guide - Developing a Risk-based Internal Audit Plan.
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