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| Section | Objectives |
|---|---|
| Topic 1: Financial Management | - Budgeting and cost control - Managerial accounting concepts - Financial statements and reporting basics |
| Topic 2: Information Technology and Business Systems | - IT controls and cybersecurity fundamentals - System development lifecycle concepts - Information systems and data governance |
| Topic 3: Risk Management and Regulatory Environment | - Compliance and regulatory frameworks - Internal controls and governance concepts - Enterprise risk management (ERM) principles |
| Topic 4: Information Security and Business Continuity | - Information security management principles - Business continuity and disaster recovery - Data protection and privacy considerations |
| Topic 5: Business Acumen and Global Business Environment | - Organizational structure and business processes - Global business environment and market influences - Business strategies and objectives alignment |
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질문 # 226
Which of the following is a key component of an organization's cybersecurity governance?
정답：C
질문 # 227
An organization engages in questionable financial reporting practices due to pressure to meet unrealistic performance targets. Which internal control component is most negatively affected?
정답：C
설명：
The control environment is most negatively affected when unrealistic performance targets pressure employees or management into questionable financial reporting. The control environment includes ethical values, integrity, tone at the top, management philosophy, accountability, and human resource practices. If management creates excessive pressure to meet targets, employees may rationalize manipulation or override controls. Monitoring, control activities, and risk assessment may also be affected, but the root problem is cultural and behavioral. Control activities cannot compensate fully for a weak tone at the top. Internal auditors should treat unrealistic targets, aggressive earnings pressure, and tolerance of questionable reporting as red flags for fraud risk and governance weakness. Therefore, the internal control component most negatively affected is the control environment, making Option D correct.
질문 # 228
Which of the following accounting methods is an investor organization likely to use when buying 40 percent of the stock of another organization?
정답：A
설명：
The equity method is used when an investor owns between 20% and 50% of another company's stock, indicating significant influence over the investee. Since the investor organization is purchasing 40% of the stock, it qualifies for this method.
* (A) Cost method.
* Incorrect: The cost method is used when the investor has less than 20% ownership and no significant influence.
* (B) Equity method. (Correct Answer)
* The equity method is required when the investor has significant influence over the investee (typically between 20% and 50% ownership).
* Under this method, the investor records a proportional share of the investee's profits and losses in its financial statements.
* IIA Standard 2330 - Documenting Information recommends accurate financial reporting and appropriate accounting method selection.
* (C) Consolidation method.
* Incorrect: The consolidation method is used when the investor owns more than 50% of the stock, granting control over the investee.
* (D) Fair value method.
* Incorrect: The fair value method applies when investments are traded in active markets and do not grant significant influence.
* IIA Standard 2330 - Documenting Information: Requires appropriate classification of financial investments.
* GAAP & IFRS Accounting Standards: Mandate the equity method for ownership between 20% and 50% with significant influence.
Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (B) Equity method, as 40% ownership implies significant influence, requiring the use of this method.
질문 # 229
Multinational organizations generally spend more time and effort to identify and evaluate:
정답：C
질문 # 230
In accounting, which of the following statements is true regarding the terms debit and credit?
정답：A
설명：
In accounting, the terms debit (Dr.) and credit (Cr.) refer to the two sides of an account in the double-entry accounting system.
Definition of Debit and Credit in Accounting:
Every financial transaction affects at least two accounts in a double-entry system: one account is debited, and another is credited.
Debits (Dr.) appear on the left side, while credits (Cr.) appear on the right side of an account.
Accounting Equation:
Step-by-Step Justification:Assets=Liabilities+Equity\text{Assets} = \text{Liabilities} + \text{Equity} Assets=Liabilities+Equity Debits increase assets and expenses.
Credits increase liabilities, equity, and revenues.
Why the Other Options Are Incorrect:
A). Debit indicates the right side of an account and credit the left side # Incorrect, as debits are always recorded on the left side, and credits are always on the right side.
B). Debit means an increase in an account and credit means a decrease. # Partially incorrect; it depends on the type of account:
For assets and expenses, debits increase and credits decrease.
For liabilities, equity, and revenues, credits increase and debits decrease.
D). Credit means an increase in an account and debit means a decrease. # Also incorrect because increases and decreases depend on the type of account (e.g., debits increase assets but decrease liabilities).
IIA Standard 1210.A1: Internal auditors must be familiar with fundamental accounting principles.
IIA Practice Guide: Auditing Financial Statements: Ensures proper understanding of debits and credits in financial reporting.
GAAP & IFRS Accounting Standards: Define how debits and credits are recorded in financial statements.
IIA References:Thus, the correct answer is C. Credit indicates the right side of an account and debit the left side. #
질문 # 231
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