IIA-CIA-Part3-KR 문제 26
(A) Correct - First-in, first-out method (FIFO).
FIFO lowers COGS when older, cheaper inventory is sold first, inflating net income.
Management can manipulate earnings by selectively selling older, lower-cost inventory.
(B) Incorrect - Last-in, first-out method (LIFO).
LIFO assumes newer, higher-cost inventory is sold first, resulting in higher COGS and lower net income.
LIFO is typically used to reduce taxable income, not to inflate net income.
(C) Incorrect - Specific identification method.
This method tracks the exact cost of each unit, eliminating the ability to manipulate costs easily.
(D) Incorrect - Average-cost method.
The average-cost method smooths out fluctuations in inventory costs, preventing significant income manipulation.
IIA's Global Internal Audit Standards - Financial Reporting and Inventory Valuation Risks Discusses inventory accounting methods and their impact on financial statements.
IFRS and GAAP Accounting Standards - Inventory Valuation
Defines how FIFO can be used to influence financial performance.
COSO's ERM Framework - Financial Manipulation Risks
Identifies inventory valuation as an area where earnings management can occur.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
IIA-CIA-Part3-KR 문제 27
Cybersecurity governance is built upon clear, documented, and enforceable security policies that outline expectations, roles, responsibilities, and processes.
Policies define acceptable behaviors, security controls, incident response, and compliance requirements.
IIA Standard 2110 - Governance: Requires organizations to establish effective IT security governance, including policies that address cybersecurity risks.
IIA GTAG (Global Technology Audit Guide) on Information Security Governance:
Recommends that clear policies should guide security controls, user access, and incident response to address cybersecurity threats.
A). Inventory of information assets (Incorrect)
While identifying critical information assets is essential for risk management, it does not constitute security governance on its own.
Asset inventories support governance but must be reinforced by policies that define how data should be protected.
B). Limited sharing of data files with external parties (Incorrect)
Restricting data sharing is a control measure, not a governance principle.
Policies define when, how, and under what conditions data can be shared securely.
C). Vulnerability assessment (Incorrect)
Assessments help identify security gaps but do not establish governance.
Effective governance ensures that vulnerabilities are identified, prioritized, and remediated in accordance with policies.
Explanation of Answer Choice D (Correct Answer):Explanation of Incorrect Answers:Conclusion:To ensure strong security governance, organizations must have clearly defined security policies (Option D) as a foundation for managing cybersecurity threats.
IIA References:
IIA Standard 2110 - Governance
IIA GTAG - Information Security Governance
IIA-CIA-Part3-KR 문제 28
The payback period helps management assess the risk of investment decisions.
Shorter payback periods indicate faster capital recovery, which is desirable for risk-averse firms.
The IIA's Practice Guide: Financial Decision-Making supports the use of payback analysis for assessing capital investments.
B). Annual rate of return technique # Incorrect. This method calculates the percentage return on an investment but does not measure how long it takes to recover the investment.
C). Internal rate of return (IRR) method # Incorrect. IRR determines the discount rate at which the investment's net present value (NPV) is zero, but it does not calculate the payback period.
D). Net present value (NPV) method # Incorrect. NPV considers the time value of money but focuses on overall profitability, not the time required to recover initial investment.
IIA's Global Internal Audit Standards on Capital Budgeting and Investment Analysis recommend payback period analysis for investment risk assessment.
IIA Standard 2130 - Control Self-Assessment highlights financial viability and risk analysis in investment decision-making.
COSO Enterprise Risk Management (ERM) Framework supports the use of the payback method for risk mitigation in capital projects.
Why Option A is Correct?Explanation of the Other Options:IIA References & Best Practices:Thus, the correct answer is A. Cash payback technique.
IIA-CIA-Part3-KR 문제 29
Observation may confirm that a process is being performed, but inspection provides more direct evidence about the asset itself. Original cost is historical accounting information and may not reflect current value, impairment, condition, or market relevance. Vouching traces recorded amounts to supporting documents but does not evaluate physical condition or current valuation. Internal auditors conducting asset valuation work should combine inspection with records, appraisals, depreciation policies, impairment analysis, and ownership evidence. For physical assets, direct inspection is the most relevant procedure. Therefore, Option B is correct.
IIA-CIA-Part3-KR 문제 30
Internal audit should verify that third-party access is approved, time-bound, role-based, monitored, and promptly revoked. Therefore, Option B is correct.
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