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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 내부 감사자가 조직의 온라인 결제 시스템을 검토하는 동안 여러 가지 통제상의 문제점을 발견하고 시스템 설계 및 유지 관리에 관련된 주요 직원들을 인터뷰하기로 결정했습니다. 다음 중 해당 인터뷰의 결과를 가장 잘 설명하는 것은 무엇입니까?

A) 증언 증거.
B) 증빙 서류.
C) 분석적 증거.

2. 다음 중 내부 감사 활동에서 규정 준수 관련 업무가 필요할 가능성이 가장 높은 상황은 무엇입니까?

A) 한 조직이 온라인 고객 정보 시스템의 향상된 서비스를 출시할 준비를 하고 있습니다.
B) 해당 조직은 새로 시행된 산업 보건 및 안전 규정의 적용을 받습니다.
C) 조직은 고정 자산 평가 오류로 인해 재무제표를 수정해야 합니다.

3. 다음 중 내부 감사 활동이 경영진의 부당한 간섭으로부터 자유롭도록 가장 잘 보장하는 것은 무엇입니까?

A) 기준에 부합하는 포괄적이고 문서화가 잘 된 감사 정책 및 절차.
B) 최고 감사 책임자와 이사회 간의 기능적 보고 관계를 정의하는 감사 헌장.
C) 유능하고 독립적인 구성원으로 이루어진 이사회 감사위원회.

4. 통제 조건 테스트의 주요 목적은 무엇입니까?

A) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
B) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
C) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.

5. 다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?

A) 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
B) 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
C) 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.

Solutions: