IIA-CIA-Part3-KR 문제 286
A). Management ' s Responsibilities:
Management holds the primary responsibility for establishing and maintaining effective data governance frameworks. This includes ensuring that information storage systems are appropriately defined and that processes for updating critical data elements are clear and well-documented. Such measures are essential to maintain data integrity, availability, and confidentiality. The Institute of Internal Auditors (IIA) emphasizes that management is accountable for the design and implementation of data governance structures, policies, and procedures. These structures should encompass data storage solutions and the mechanisms for updating and managing critical data elements.
The Institute of Internal Auditors
B). External Auditors ' Responsibilities:
External auditors are tasked with providing independent assurance on the effectiveness of an organization ' s financial reporting and related controls. While they may consider the implications of big data on financial reporting, their primary focus is not on the periodic monitoring and maintenance of analytical models. Instead, this responsibility typically falls under management or specialized internal functions. The IIA outlines that external auditors assess the overall control environment but do not directly manage or maintain analytical models.
C). The Board ' s Responsibilities:
The board of directors provides oversight and strategic direction for the organization ' s data governance initiatives. However, the implementation of specific controls around data quality dimensions is generally delegated to management. The board ensures that appropriate governance structures are in place and that management is effectively addressing data quality and governance issues. According to the IIA, the board ' s role is to oversee the data governance framework, ensuring that management has implemented effective controls and processes.
The Institute of Internal Auditors
D). Internal Auditors ' Responsibilities:
Internal auditors provide independent assurance on the effectiveness of governance, risk management, and control processes, including those related to data quality and security. While they assess and report on the adequacy of controls over data, the responsibility for ensuring data quality and security rests with management. The IIA states that internal auditors evaluate the effectiveness of data governance practices but do not hold primary responsibility for data quality and security.
The Institute of Internal Auditors
In summary, option A accurately reflects management ' s responsibility in big data governance, aligning with the IIA ' s guidelines on data governance roles and responsibilities.
IIA-CIA-Part3-KR 문제 287
IIA-CIA-Part3-KR 문제 288
Option B is incorrect because multi-domestic strategy requires decentralized decision-making rather than centralized control. Option D describes advantages more commonly associated with global or transnational coordination, not local adaptation. Internal auditors reviewing multinational operations should understand the strategy because it affects authority, control consistency, compliance risk, reporting structures, and performance measurement. Therefore, Option C is correct.
IIA-CIA-Part3-KR 문제 289
Why Decentralization Helps in Uncertainty?
Decentralization empowers different units or teams to make faster decisions.
It enables quick adaptation to market shifts, technological advancements, and external disruptions.
According to IIA's Organizational Governance Guidelines, decentralized structures increase agility and responsiveness, particularly in dynamic industries like technology and finance.
Characteristics of Decentralized Structures:
Autonomy at multiple levels - decisions are not centralized at the top.
Faster decision-making - local teams react quickly to changes.
Greater innovation and flexibility - promotes problem-solving without bureaucratic delays.
Why Not Other Options?
B). Centralized:
A centralized structure concentrates decision-making at the top, slowing down responsiveness to changes.
C). Departmentalized:
While departmentalization organizes work efficiently, it may restrict cross-functional collaboration, making adaptation slower.
D). Tall Structure:
Tall structures have multiple management layers, leading to bureaucracy and slower decision-making.
IIA Practice Guide: Organizational Governance
IIA Standard 2110 - Governance and Risk Management
COBIT 2019 - Enterprise Risk and Governance Framework
Step-by-Step Justification:IIA References:Thus, the correct and verified answer is A. Decentralized.
IIA-CIA-Part3-KR 문제 290
* (A) Greater cost-effectiveness.
* Incorrect. A decentralized structure often increases costs due to duplicate resources, additional oversight, and inefficiencies from fragmented decision-making.
* (B) Increased economies of scale.
* Incorrect. Centralized organizations benefit more from economies of scale because they can standardize processes and consolidate purchasing power. Decentralization reduces these benefits by spreading decision-making across multiple locations.
* (C) Larger talent pool. #
* Correct. Decentralization allows organizations to recruit, develop, and retain talent in different locations, rather than relying solely on headquarters for leadership roles.
* This aligns with IIA Standard 2110 - Governance, which emphasizes the importance of leadership distribution and talent management in organizations.
* (D) Strong internal controls.
* Incorrect. Centralized structures typically have stronger internal controls, as decision- making and risk management are closely monitored. Decentralization increases the risk of inconsistent controls across different units.
* IIA Standard 2110 - Governance
* COSO Framework - Organizational Structure and Risk Management
* IIA GTAG - "Auditing Business Strategy Alignment"
Analysis of Answer Choices:IIA References:Thus, the correct answer is C, as decentralization expands the talent pool by enabling local decision-making and leadership development.
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