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IIA IAA-IAP Korean Exam Syllabus Topics:

IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:

Question 1

운영 관리 부서에서 내부 감사자에게 비효율적인 프로세스에 대한 권고 사항을 요청했습니다. IIA 지침에 따르면, 다음 중 감사자의 가장 적절한 답변은 무엇일까요?

A. 감사 독립성 유지를 위해 권고 사항 제시를 자제하십시오.
B. 관찰 및 결론을 바탕으로 권고 사항을 제시하는 데 동의합니다.
C. 시정 조치의 권고 및 시행은 경영진만이 담당해야 함을 설명하십시오.

Question 2

다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?

A. 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
B. 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.
C. 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.

Question 3

고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

A. 해당 직원은 전문적인 자격이 없습니다.
B. 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
C. 그 장교는 작전에 대해 절대 이야기하지 않습니다.

Question 4

다음 중 내부 감사자가 감사 대상 영역에 대한 위험 평가 중에 위험 시나리오를 식별해야 하는 이유를 가장 잘 설명하는 것은 무엇입니까?

A. 감사 대상 영역에서 경영진의 위험 관리 프로세스의 적절성을 평가합니다.
B. 감사 대상 영역에서 목표 달성을 방해하는 요인을 파악하기 위함입니다.
C. 주요 위험을 완화하기 위해 수립된 통제 조치가 효과적으로 작동하고 있는지 여부를 판단합니다.

Question 5

다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

A. 현장 조사, 분석 테스트 및 자원
B. 의견 및 최종 참여 커뮤니케이션
C. 계획, 목표 및 예비 위험 평가

Solutions: