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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 연례 교육 계획의 일환으로 최고 감사 책임자(CAE)는 지역 감사 교육 기관에 내부 감사팀을 위한 사내 교육 세션을 제공하도록 요청했습니다. 다음 중 이러한 접근 방식의 주요 목적을 가장 잘 설명하는 것은 무엇입니까?

A) 이는 내부 감사자가 필요한 수준의 전문성을 유지하는 데 도움이 됩니다.
B) 이는 CAE가 내부 감사팀의 개발 노력 결과를 평가하는 데 도움이 됩니다.
C) 이는 내부 감사 활동이 독립성을 유지하기 위해 적절한 조직적 지위를 확보하는 데 도움이 됩니다.

2. 조직의 조달 프로세스에 대한 보증 업무 수행 중 내부 감사자는 송장 승인 한도를 명시한 정책을 입수했습니다. 이 문서는 다음 중 감사 보고서의 어떤 속성을 가장 잘 뒷받침할까요?

A) 효과
B) 조건
C) 기준

3. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?

A) 제어
B) 잔여물
C) 내재적

4. 다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?

A) 자동화된 작업 문서.
B) 자체 평가 제어.
C) 지속적인 감사.

5. 내부 감사팀의 한 구성원이 8개월 전에 현재 감사를 맡게 된 조직 내 특정 부서에서 근무했습니다. 그녀의 감사 참여로 인해 다음 중 어떤 부분이 가장 큰 영향을 받을 가능성이 높습니까?

A) 역량
B) 청렴성
C) 객관성

Solutions: