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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 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
B) 위험 노출을 줄이기 위한 권고사항.
C) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.

2. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.
B) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
C) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.

3. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?

A) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
B) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
C) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.

4. 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.

5. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

A) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
B) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
C) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.

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