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

1. 일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?

A) 흐름선.
B) 과정 또는 작업.
C) 결정.

2. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?

A) 면접 기술이 부족함.
B) 모호한 직무 설명.
C) 신원조회 부족.

3. 예비 조사의 주된 목적은 무엇입니까?

A) 해당 계약이 왜 체결되는지 파악하기 위함입니다.
B) 검토 대상 프로세스에 대한 위험 및 통제 매트릭스를 개발합니다.
C) 검토 대상 프로세스를 이해하기 위해.

4. 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.

5. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?

A) 내부 감사자의 숙련도 및 감사 업무의 복잡성.
B) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.
C) 해당 업무에 대해 이사회에서 승인한 시간 수.

Solutions: