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IIA-CIA-Part1-KR - Essentials of Internal Auditing (IIA-CIA-Part1 Korean Version)

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NEW QUESTION: 1
Refer to the exhibit

Given the following State Transition diagram, match the test cases below with the relevant set of state transitions.
(i)X-Z-V-W
(ii)W-Y-U-U
A. (i) = S1 - S2 - S3 - S4 - S4 and (ii) = S2 -S4 - S4 - S4 - S2
B. (i) = S2 - S3 - S4 - S2 - S2 and (ii) = S4 - S2 - S4 - S4 - S4
C. (i) = S1 - S2 - S3 - S4 - S2 and (ii) = S4 - S2 - S4 - S4 - S4
D. (i) = S2 - S3 - S4 - S4 - S2 and (ii) = S2 -S3 - S4 -S4 - S4
Answer: C

NEW QUESTION: 2
What are the requirements of effectively communicating risk analysis results to the relevant stakeholders?
Each correct answer represents a part of the solution. Choose three.
A. Provide decision makers with an understanding of worst-case and most probable scenarios
B. Communicate the risk-return context clearly
C. Communicate only the negative risk impacts of events in order to drive response decisions
D. The results should be reported in terms and formats that are useful to support business decisions
Answer: A,B,D
Explanation:
Explanation/Reference:
Explanation:
The result of risk analysis process is being communicated to relevant stakeholders. The steps that are involved in communication are:
The results should be reported in terms and formats that are useful to support business decisions.

Coordinate additional risk analysis activity as required by decision makers, like report rejection and

scope adjustment.
Communicate the risk-return context clearly, which include probabilities of loss and/or gain, ranges, and

confidence levels (if possible) that enable management to balance risk-return.
Identify the negative impacts of events that drive response decisions as well as positive impacts of

events that represent opportunities which should channel back into the strategy and objective setting process.
Provide decision makers with an understanding of worst-case and most probable scenarios, due

diligence exposures and significant reputation, legal or regulatory considerations.
Incorrect Answers:
B: Both the negative and positive risk impacts are being communicated to relevant stakeholders. Identify the negative impacts of events that drive response decisions as well as positive impacts of events that represent opportunities which should channel back into the strategy and objective setting process.


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