IIA-CIA-Part3-KR 문제 336
Why Option B (Alignment with organizational strategy) is Correct:
Organizational strategy defines the long-term vision, mission, and objectives.
Individual operational goals should align with this strategy to ensure consistency and effectiveness.
Strategic alignment ensures resources are used efficiently and performance contributes to corporate success.
Why Other Options Are Incorrect:
Option A (Individual skills and capabilities):
While important, skills alone do not define operational goals-they are tools to achieve goals.
Option C (Financial and human resources of the unit):
These resources support operational goals, but they do not serve as the foundation. Goals are set based on strategy first.
Option D (Targets of key performance indicators - KPIs):
KPIs measure performance but are not the basis for setting operational goals. Goals should align with strategy first, then KPIs track progress.
IIA Practice Guide - "Performance Management Auditing": Highlights strategic alignment as a basis for setting operational goals.
COSO ERM Framework - "Strategic and Performance Integration": Emphasizes aligning individual goals with organizational strategy.
IIA's Global Perspectives & Insights - "Auditing Organizational Performance": Discusses the role of strategy in goal-setting.
IIA References:Thus, the correct answer is B. Alignment with organizational strategy.
IIA-CIA-Part3-KR 문제 337
Definition of Change Management:
Change management ensures that all modifications to IT systems, processes, and applications are controlled and documented.
As per the IIA GTAG on Change Management, an effective change management process should be repeatable, defined, and predictable to reduce errors and system failures.
Why Change Management Must Be Structured?
Uncontrolled changes increase risks such as security vulnerabilities, data loss, and system downtime.
Best practices (e.g., ITIL, COBIT) require organizations to follow a consistent change management process to protect the production environment.
A structured approach includes:
Documenting change requests
Testing in non-production environments
Gaining approvals before deployment
Why Not Other Options?
A). The degree of risk associated with a proposed change determines whether the change request requires authorization:
All changes should require authorization, not just high-risk ones.
B). Program changes generally are developed and tested in the production environment:
Changes should never be tested in production due to risk exposure. Best practice is to test in a development or staging environment first.
C). Changes are only required by software programs:
Change management applies broadly to IT infrastructure, business processes, security protocols, and governance frameworks, not just software.
IIA GTAG - Change Management Controls
COBIT 2019 - Change Management Best Practices
ITIL Change Management Framework
IIA Standard 2120 - Risk Management
Step-by-Step Justification:IIA References:Thus, the correct and verified answer is D. To protect the production environment, changes must be managed in a repeatable, defined, and predictable manner.
IIA-CIA-Part3-KR 문제 338
Let's analyze each option:
A). The initial investment of each partner should be recorded at book value.
Incorrect. The initial investment is recorded at fair market value (FMV) at the time of contribution, not at book value. This ensures that all assets contributed by partners reflect their current worth.
B). The ownership ratio identifies the basis for dividing net income and net loss. # (Correct Answer) Correct. A partnership agreement typically specifies profit and loss-sharing ratios based on ownership percentages. If no agreement exists, profits and losses are divided equally among partners.
Example: If Partner A owns 60% and Partner B owns 40%, they will split net income or loss in this ratio.
C). A partner ' s capital only changes due to net income or net loss.
Incorrect. A partner's capital account changes due to additional investments, withdrawals, revaluations of assets, and profit/loss allocations.
D). The basis for sharing net income or net losses must be fixed.
Incorrect. Partners can change the allocation method over time through a revised partnership agreement. It is not required to remain fixed.
IIA Practice Guide - Assessing Financial Statement Risk - Covers partnership accounting risks.
GAAP & IFRS - Partnership Accounting Standards - Explain the treatment of capital accounts and income distribution.
COSO Internal Control Framework - Financial Reporting Risk - Discusses financial treatment of equity structures.
IIA Standard 2120 - Risk Management - Highlights financial statement risks, including partnerships.
IIA References:
IIA-CIA-Part3-KR 문제 339
Divisional Structure Supports Differentiation:
A divisional structure organizes the company into semi-autonomous business units, each focusing on a specific product, market, or geographic area.
This allows businesses to adapt strategies based on customer needs and competitive positioning.
Enhances Responsiveness and Innovation:
Each division operates independently, making quicker decisions that align with the differentiation strategy.
Fits Competitive Strategies:
Companies using differentiation need flexibility and customer focus, which a divisional structure provides better than rigid structures.
A). Functional structure:
Functional structures group employees by departments (e.g., finance, marketing) and are more suited for cost- leadership strategies, not differentiation.
C). Mechanistic structure:
A mechanistic structure is highly centralized and rigid, making it incompatible with innovation and differentiation.
D). Functional structure with cross-functional teams:
While this adds flexibility, it does not provide the autonomy needed for differentiation like a divisional structure does.
IIA Standard 2110 - Governance: Internal auditors assess business structures and strategies for alignment with organizational objectives.
COSO Framework - Performance Component: Ensures organizational structure supports strategic goals.
Key Reasons Why Option B is Correct:Why Other Options Are Incorrect:IIA References:Thus, the correct answer is B. Divisional structure.
IIA-CIA-Part3-KR 문제 340
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