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

1. 프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?

A) 내부 감사 인력의 적정성을 판단하십시오.
B) 필요한 기술 및 감사 도구를 식별합니다.
C) 참여를 위한 출장 및 관련 비용을 산정합니다.

2. 구매 시스템에서는 업무가 분리되어 서로 다른 사람이 수행합니다. 한 사람은 상품을 주문하고, 다른 사람은 상품을 수령하며, 또 다른 사람은 상품 대금을 지불합니다. 이는 다음 중 어떤 통제 방식에 해당합니까?

A) 예방
B) 지침
C) 탐정

3. 다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?

A) 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
B) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.
C) 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.

4. 다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?

A) 압력
B) 기회
C) 합리화

5. 근본 원인 분석과 관련하여 다음 중 옳은 설명은 무엇입니까?

A) 근본 원인 분석을 통해 내부 감사자는 여러 원인을 밝혀내고 식별된 각 원인에 대한 통제 개선 사항을 권고할 수 있습니다.
B) 근본 원인 분석을 통해 내부 감사자는 조직의 지배구조, 위험 관리 및 통제 프로세스의 효과성과 효율성을 개선할 수 있습니다.
C) 근본 원인 분석은 관련 전문 지식이 없더라도 내부 감사자가 실행할 수 있는 간단하고 직관적인 도구입니다.

Solutions: