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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 탐정 통제의 예는 무엇입니까?

A) 조정.
B) 직무 분리.
C) 필수 권한.

2. 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

3. 다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 비즈니스 프로세스 개선
B) 실사
C) 운영

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

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

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

Solutions: