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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

A) 줄이기.
B) 수락합니다.
C) 피하세요.

2. 다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?

A) 압력
B) 기회
C) 합리화

3. 감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?

A) 테스트 접근 방식을 개발할 때.
B) 작업 계획을 문서화할 때.
C) 자원을 할당할 때.

4. IIA 지침에 따르면 다음 중 내부 감사 직책을 채우는 데 가장 적합한 채용 전략은 무엇입니까?

A) 향후 감사에 대비하여 각 후보자의 역량을 평가합니다.
B) 감사 계획을 완수하는 데 필요한 수의 내부 감사원을 채용하십시오.
C) 내부 감사 활동에 필요한 역량을 갖춘 인재를 모집합니다.

5. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?

A) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.
B) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
C) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.

Solutions: