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IIA IAA-IAP Korean Exam Syllabus Topics:

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

Question 1

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

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

Question 2

다음 중 내부 감사 활동이 경영진의 내부 통제를 지원함으로써 가장 큰 가치를 창출할 수 있는 방법을 가장 잘 설명하는 것은 무엇입니까?

A. 내부 감사자는 강력한 통제 시스템을 설계하는 데 도움을 주어야 합니다.
B. 내부 감사자는 내부 통제가 어떻게 작동하는지 모니터링해야 합니다.
C. 내부 감사자는 내부 통제의 효과성과 효율성을 평가해야 합니다.

Question 3

다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

A. 공통 규모 재무제표 분석
B. 추세 분석
C. 비율 분석

Question 4

내부 감사자는 입고 절차에 관한 정보를 수집하던 중 서술형 메모가 해당 절차를 문서화하는 가장 좋은 방법이라고 판단했습니다. 다음 중 감사자의 결정을 가장 잘 뒷받침하는 설명은 무엇입니까?

A. 과정이 간단하므로 시각적인 설명이 필요하지 않습니다.
B. 감사 업무에서 효율성을 고려하지 않습니다.
C. 해당 부서에는 종합 매뉴얼이 있습니다.

Question 5

다음 중 내부 감사자의 자질 중 지속적인 전문성 개발을 통해 가장 큰 이점을 얻는 것은 무엇입니까?

A. 역량.
B. 성실성.
C. 객관성.

Solutions: