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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Financial Management | 10% | - Identify risk and control implications of financial management
|
| Topic 2: Organizational Strategic Planning and Management | 25% | - Identify the risk and control implications of different organizational structures
|
| Topic 3: Common Business Processes | 45% | - Describe business processes and their risk and control implications
|
| Topic 4: Information Technology | 20% | - Examine the role of data analytics in the audit process
- Recognize principles of data privacy and their potential impact on data security policies and practices - Explain the purpose and use of common information security and technology controls
|
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問題 #213
Which of the following assists in ensuring mat information exchanged over IT systems is encrypted?
答案：A
問題 #214
Various tools are employed to control large scale projects. They include all of the following except:
答案：B
解題說明：
Statistical process (quality) control is not used to control large scale projects. Statistical quality control is a method of determining whether the shipment or production run of units lies within acceptable limits. It is also used to determine whether production processes are out of control.
問題 #215
Value engineering is:
答案：A
解題說明：
Value engineering is a means of reaching targeted cost levels. It is a systematic approach to assessing all aspects of the value chain cost buildup for a product: R&D, design of products, design of processes, production, marketing, distribution, and customer service. The purpose is to minimize costs without sacrificing customer satisfaction.
問題 #216
What amounts should be retorted for prepaid insurance and insurance expense in the annual financial statements prepared at December 31?
答案：A
解題說明：
The insurance policy in effect at the beginning of the year expired and was renewed during the year. Hence, the entire US $3,600 beginning balance in the prepaid insurance account should be expensed. The amount of the prepayment on the new policy to be expensed is US $1,500 [3 months elapsed x$18,000 - 36-month duration of the policy)].
The debit balance in prepaid insurance at year-end is therefore US $16,500$18,000 $1,500), and total insurance expense is US $5,100$3,600 + $1.500).
問題 #217
During which of the following phases of contracting does the organization analyze whether the market is aligned with organizational objectives?
答案：B
解題說明：
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:
問題 #218
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IIA-CIA-Part3考試備考經驗: https://www.kaoguti.com/IIA-CIA-Part3_exam-pdf.html
P.S. KaoGuTi在Google Drive上分享了免費的、最新的IIA-CIA-Part3考試題庫：https://drive.google.com/open?id=1lMCqlXWIj0WoLWCpgHFurr02rakFj1Xw