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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 조직의 위험 관리 프로세스가 효과적으로 운영되고 있음을 나타내는 가장 좋은 지표는 무엇일까요?

A) 경영진은 위험을 고려할 것이라는 내용의 정책 및 절차를 수립했습니다.
B) 해당 조직은 공식적인 운영 위험 관리 프로세스를 시행했습니다.
C) 경영진은 조직이 직면한 위험과 기회 모두에 대해 공개적으로 논의합니다.

2. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

A) 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
B) 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
C) 마스터 파일의 계정 잔액 정확성을 검증합니다.

3. 다음 중 내부 감사자의 위험 및 통제 지식을 활용하여 조직이 새로운 위험을 파악하는 데 도움을 주는 컨설팅 활동은 무엇입니까?

A) 정책 및 절차 개발 지원
B) 조직 통제 자체 평가 촉진
C) 제어 설계에 대한 자문

4. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?

A) 판단적 표본 추출.
B) 속성 샘플링.
C) 무작위 샘플링.

5. 최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?

A) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
B) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
C) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.

Solutions: