IIA-CIA-Part3-KR 문제 361
다음 중 다른 모든 변수가 동일할 때 보통주와 비교하여 채권 금융에 대한 설명으로 옳지 않은 것은?
정답: C
When a company finances through bonds (debt) instead of issuing common stock (equity), it increases earnings per share (EPS) because bond financing does not dilute ownership, whereas issuing new stock does.
Impact on Earnings Per Share (EPS):
EPS formula: EPS=Net Income#Preferred DividendsNumber of Outstanding Shares\text{EPS} = \frac{\text
{Net Income} - \text{Preferred Dividends}}{\text{Number of Outstanding Shares}} EPS=Number of Outstanding SharesNet Income#Preferred Dividends Since bond financing does not increase the number of shares outstanding, net income is distributed among fewer shareholders, increasing EPS.
If the company issues more stock instead of bonds, EPS decreases because the same earnings are divided among more shares.
Why Bond Financing Affects EPS Favorably:
Interest on bonds is tax-deductible, reducing taxable income and increasing net profits.
Unlike dividends, which are paid on common stock and reduce retained earnings, bondholders receive fixed interest payments that do not dilute equity ownership.
A). Lower shareholder control: #
Bondholders do not get voting rights, whereas issuing more stock reduces existing shareholders' control.
This statement would be true for stock financing, not bond financing.
B). Lower indebtedness: #
Bonds increase a company's debt obligations, not reduce them.
If a company uses stock financing instead of bonds, it avoids taking on debt.
D). Higher overall company earnings: #
While bonds increase EPS, they do not necessarily increase total earnings.
The company must pay interest on bonds, which could reduce net income if not managed properly.
IIA Standard 2110 (Governance): Ensures management selects financing strategies that align with financial stability.
COSO ERM Framework - Financial Risk Management: Evaluates how financing choices impact shareholder value and risk exposure.
IFRS & GAAP Accounting Standards on Debt vs. Equity Financing: Explain how bond financing increases EPS compared to issuing new shares.
Step-by-Step Justification:Why Not the Other Options?IIA References:
Impact on Earnings Per Share (EPS):
EPS formula: EPS=Net Income#Preferred DividendsNumber of Outstanding Shares\text{EPS} = \frac{\text
{Net Income} - \text{Preferred Dividends}}{\text{Number of Outstanding Shares}} EPS=Number of Outstanding SharesNet Income#Preferred Dividends Since bond financing does not increase the number of shares outstanding, net income is distributed among fewer shareholders, increasing EPS.
If the company issues more stock instead of bonds, EPS decreases because the same earnings are divided among more shares.
Why Bond Financing Affects EPS Favorably:
Interest on bonds is tax-deductible, reducing taxable income and increasing net profits.
Unlike dividends, which are paid on common stock and reduce retained earnings, bondholders receive fixed interest payments that do not dilute equity ownership.
A). Lower shareholder control: #
Bondholders do not get voting rights, whereas issuing more stock reduces existing shareholders' control.
This statement would be true for stock financing, not bond financing.
B). Lower indebtedness: #
Bonds increase a company's debt obligations, not reduce them.
If a company uses stock financing instead of bonds, it avoids taking on debt.
D). Higher overall company earnings: #
While bonds increase EPS, they do not necessarily increase total earnings.
The company must pay interest on bonds, which could reduce net income if not managed properly.
IIA Standard 2110 (Governance): Ensures management selects financing strategies that align with financial stability.
COSO ERM Framework - Financial Risk Management: Evaluates how financing choices impact shareholder value and risk exposure.
IFRS & GAAP Accounting Standards on Debt vs. Equity Financing: Explain how bond financing increases EPS compared to issuing new shares.
Step-by-Step Justification:Why Not the Other Options?IIA References:
IIA-CIA-Part3-KR 문제 362
다음 중 조직의 잔여 위험을 평가하는 최고 감사 책임자의 책임을 가장 잘 설명하는 것은 무엇입니까?
정답: D
The CAE's role is to provide assurance that risks are identified and managed appropriately. When residual risk appears to exceed the organization's tolerance, the CAE should first communicate the matter with senior management to discuss the issue and understand management's acceptance of risk. Only if the risk remains unresolved should it be escalated to the board.
Option A is management's responsibility, not internal audit's. Option B is incomplete as evidence alone does not fulfill the communication requirement. Option C is premature because immediate escalation to the board skips management dialogue.
Reference:
IIA Standards - Standard 2600: Communicating the Acceptance of Risks.
Option A is management's responsibility, not internal audit's. Option B is incomplete as evidence alone does not fulfill the communication requirement. Option C is premature because immediate escalation to the board skips management dialogue.
Reference:
IIA Standards - Standard 2600: Communicating the Acceptance of Risks.
IIA-CIA-Part3-KR 문제 363
연례 성과 검토에서 영업 관리자는 자신이 직업으로 인해 상당한 스트레스를 받고 있음을 인정하지만 높은 상여금으로 인해 조직에 남아 있습니다. 다음 중 직업을 계속 유지하려는 주된 동기를 가장 잘 설명한 것은 무엇입니까?
정답: C
Extrinsic rewards are external incentives that motivate an employee to perform a task or stay in a job. These rewards include salary, bonuses, benefits, promotions, and other tangible incentives. In this case, the sales manager explicitly states that she remains in the organization because of the high bonuses, making this an example of extrinsic motivation.
(A) Incorrect - Intrinsic reward.
Intrinsic rewards are derived from internal satisfaction, such as personal growth, job fulfillment, or passion for work.
Since the manager stays primarily for monetary bonuses rather than job satisfaction, this is not intrinsic motivation.
(B) Incorrect - Job enrichment.
Job enrichment involves enhancing job roles by adding responsibilities, autonomy, or variety to improve motivation.
The scenario does not mention job enhancement as a reason for staying.
(C) Correct - Extrinsic reward.
High bonuses are a classic example of extrinsic motivation.
The manager is staying for financial incentives rather than job satisfaction.
(D) Incorrect - The hierarchy of needs.
Maslow's Hierarchy of Needs explains different levels of human motivation, but the question asks for a specific type of motivation rather than a broad theoretical framework.
IIA's Guide on Human Resources Risk Management
Highlights the impact of extrinsic vs. intrinsic motivation on employee retention.
COSO's ERM Framework - Employee Retention and Performance Management
Discusses the role of financial incentives in retaining employees.
IIA's Global Internal Audit Standards - Organizational Behavior and Employee Motivation Explains intrinsic vs. extrinsic rewards in workforce management.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
(A) Incorrect - Intrinsic reward.
Intrinsic rewards are derived from internal satisfaction, such as personal growth, job fulfillment, or passion for work.
Since the manager stays primarily for monetary bonuses rather than job satisfaction, this is not intrinsic motivation.
(B) Incorrect - Job enrichment.
Job enrichment involves enhancing job roles by adding responsibilities, autonomy, or variety to improve motivation.
The scenario does not mention job enhancement as a reason for staying.
(C) Correct - Extrinsic reward.
High bonuses are a classic example of extrinsic motivation.
The manager is staying for financial incentives rather than job satisfaction.
(D) Incorrect - The hierarchy of needs.
Maslow's Hierarchy of Needs explains different levels of human motivation, but the question asks for a specific type of motivation rather than a broad theoretical framework.
IIA's Guide on Human Resources Risk Management
Highlights the impact of extrinsic vs. intrinsic motivation on employee retention.
COSO's ERM Framework - Employee Retention and Performance Management
Discusses the role of financial incentives in retaining employees.
IIA's Global Internal Audit Standards - Organizational Behavior and Employee Motivation Explains intrinsic vs. extrinsic rewards in workforce management.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
IIA-CIA-Part3-KR 문제 364
다음 중 시스템 소프트웨어 제어는 무엇입니까?
정답: D
System software controls refer to security measures and protocols that protect an organization's IT infrastructure from unauthorized access, cyber threats, and system failures. Intrusion testing (penetration testing) is a key system software control used to detect vulnerabilities in IT environments.
Correct Answer (D - Performing Intrusion Testing on a Regular Basis)
Intrusion testing is a critical system software security measure that helps identify weaknesses in software configurations and security defenses.
This falls under system software controls because it directly tests the security of operating systems, applications, and network software.
The IIA's GTAG 11: Developing IT Security Audits highlights penetration testing as a necessary control for system software security.
Why Other Options Are Incorrect:
Option A (Restricting server room access to specific individuals):
This is a physical access control, not a system software control.
Option B (Housing servers away from environmental hazards):
This is an environmental control, focusing on disaster prevention rather than software security.
Option C (Ensuring that all user requirements are documented):
This relates to project documentation and system development, but it does not control software security.
IIA GTAG 11: Developing IT Security Audits - Recommends regular penetration testing as a system software control.
IIA Practice Guide: Auditing IT Security - Discusses system software security measures.
IIA References for Validation:Thus, D is the correct answer because intrusion testing is a core system software control ensuring security.
Correct Answer (D - Performing Intrusion Testing on a Regular Basis)
Intrusion testing is a critical system software security measure that helps identify weaknesses in software configurations and security defenses.
This falls under system software controls because it directly tests the security of operating systems, applications, and network software.
The IIA's GTAG 11: Developing IT Security Audits highlights penetration testing as a necessary control for system software security.
Why Other Options Are Incorrect:
Option A (Restricting server room access to specific individuals):
This is a physical access control, not a system software control.
Option B (Housing servers away from environmental hazards):
This is an environmental control, focusing on disaster prevention rather than software security.
Option C (Ensuring that all user requirements are documented):
This relates to project documentation and system development, but it does not control software security.
IIA GTAG 11: Developing IT Security Audits - Recommends regular penetration testing as a system software control.
IIA Practice Guide: Auditing IT Security - Discusses system software security measures.
IIA References for Validation:Thus, D is the correct answer because intrusion testing is a core system software control ensuring security.
IIA-CIA-Part3-KR 문제 365
Maslow의 욕구 계층 이론에 따르면, 다음 중 관리자가 부하 직원의 전문적 성장과 미래 발전을 지원하기 위해 부하 직원에게 할당을 제공하는 전략을 가장 잘 설명한 것은?
정답: B
Understanding Maslow's Hierarchy of Needs
Maslow's theory categorizes human needs into five levels:
Physiological Needs (Basic survival: food, water, shelter)
Safety Needs (Job security, stability, financial security)
Social Needs (Belonging, relationships, team interactions)
Esteem Needs (Recognition, achievement, respect)
Self-Actualization (Self-Fulfillment) - Reaching one's full potential, professional growth, and personal development Why Option B is Correct?
Offering an assignment for professional growth and advancement supports self-actualization (self-fulfillment).
This aligns with Maslow's highest level, where individuals seek to maximize their potential and achieve personal excellence.
IIA Standard 1100 - Independence and Objectivity emphasizes the importance of professional growth in auditing and management roles.
Why Other Options Are Incorrect?
Option A (Esteem by colleagues):
Professional growth may increase esteem, but the focus here is on self-fulfillment, not external recognition.
Option C (Sense of belonging in the organization):
Belonging is a lower-level need (social level), while professional growth aligns with self-actualization.
Option D (Job security):
Job security falls under safety needs, which is a lower-tier concern.
Professional development aligns with self-actualization, the highest level in Maslow's hierarchy, which focuses on maximizing potential.
IIA Standard 1100 supports professional growth as part of career advancement in internal auditing.
Final Justification:IIA References:
Maslow's Hierarchy of Needs (Self-Actualization Level)
IPPF Standard 1100 - Independence and Objectivity
Maslow's theory categorizes human needs into five levels:
Physiological Needs (Basic survival: food, water, shelter)
Safety Needs (Job security, stability, financial security)
Social Needs (Belonging, relationships, team interactions)
Esteem Needs (Recognition, achievement, respect)
Self-Actualization (Self-Fulfillment) - Reaching one's full potential, professional growth, and personal development Why Option B is Correct?
Offering an assignment for professional growth and advancement supports self-actualization (self-fulfillment).
This aligns with Maslow's highest level, where individuals seek to maximize their potential and achieve personal excellence.
IIA Standard 1100 - Independence and Objectivity emphasizes the importance of professional growth in auditing and management roles.
Why Other Options Are Incorrect?
Option A (Esteem by colleagues):
Professional growth may increase esteem, but the focus here is on self-fulfillment, not external recognition.
Option C (Sense of belonging in the organization):
Belonging is a lower-level need (social level), while professional growth aligns with self-actualization.
Option D (Job security):
Job security falls under safety needs, which is a lower-tier concern.
Professional development aligns with self-actualization, the highest level in Maslow's hierarchy, which focuses on maximizing potential.
IIA Standard 1100 supports professional growth as part of career advancement in internal auditing.
Final Justification:IIA References:
Maslow's Hierarchy of Needs (Self-Actualization Level)
IPPF Standard 1100 - Independence and Objectivity
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