Study with IAA-IAP Korean Actual Test Questions
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Updated: Jun 23, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?
A) 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.
B) 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
C) 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
2. 다음 중 최고 감사 책임자가 내부 감사자의 전문성 유지를 위한 요건을 가장 직접적으로 뒷받침하기 위해 취할 수 있는 조치는 무엇입니까?
A) 교육 및 멘토링 기회를 제공합니다
B) 위험 기반 내부 감사 계획을 수립하십시오.
C) 내부 감사 활동의 목적, 권한 및 책임에 대한 승인을 얻습니다.
3. 선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?
A) 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.
B) 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
C) 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
4. 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
5. 선임 내부 감사 담당자가 조직의 글로벌 구매 부서에 대한 규정 준수 감사를 계획하고 있습니다.
다음 기준 중 참여 목표를 설정하는 데 있어 관련 있는 고려 사항은 무엇입니까?
A) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
B) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정
C) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: B |
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