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

1. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

A) 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
B) 마스터 파일의 계정 잔액 정확성을 검증합니다.
C) 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.

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

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

3. 다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?

A) 활동 목표에 대한 중대한 위험 요소를 고려하고, 해당 위험 요소의 잠재적 영향을 허용 가능한 수준으로 유지하는 방법을 모색한다.
B) 발생 가능성에 따라 활동 목표에 대한 위험의 우선순위를 정합니다.
C) 감사 계획 수립 과정에서 파악된 모든 위험 요소가 감사 과정에서 해결되도록 보장합니다.

4. 새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?

A) 비율 분석.
B) 추세 분석.
C) 외부 벤치마킹.

5. 내부 감사 활동에 의한 내부 및 외부 벤치마킹은 다음 중 무엇의 예입니까?

A) 분석 절차
B) 문의
C) 확인

Solutions: