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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?

A) 조사 과정에서 확인된 사실적 증거.
B) 질환의 재발 방지를 위한 조치.
C) 해당 상황이 발생하게 된 요인.

2. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

A) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
B) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
C) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.

3. 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

4. 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

5. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

A) 피하세요.
B) 수락합니다.
C) 줄이기.

Solutions: