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IIA IAA-IAP Korean Exam Syllabus Topics:

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

Question 1

다음 중 탐정 통제의 예는 무엇입니까?

A. 조정.
B. 직무 분리.
C. 필수 권한.

Question 2

다음 중 최고 감사 책임자가 내부 감사자의 전문성 유지를 위한 요건을 가장 직접적으로 뒷받침하기 위해 취할 수 있는 조치는 무엇입니까?

A. 내부 감사 활동의 목적, 권한 및 책임에 대한 승인을 얻습니다.
B. 위험 기반 내부 감사 계획을 수립하십시오.
C. 교육 및 멘토링 기회를 제공합니다

Question 3

투자 감사 책임자는 감사 대상 속성을 결정할 감사팀원을 선정해야 합니다. 다음 중 책임자가 선정하기에 가장 적합한 팀원은 누구입니까?

A. 6개월 전 투자 부서에서 전입해 온 감사 담당자로, 투자 분야에 대한 전문 지식을 보유하고 있습니다.
B. IT 감사 부서 프로젝트를 이끌어본 경험이 있는, 뛰어난 리더십을 갖춘 감사 담당자.
C. 이전 회사에서 투자 감사 경험을 보유하고 있으나, 현 회사에서는 투자 감사를 수행한 적이 없는 감사인.

Question 4

다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?

A. 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.
B. 조직의 위험 감수 수준 설정.
C. 위험 관리 활동 조정.

Question 5

IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

A. 작업 서류는 전자 형식으로만 작성해야 합니다.
B. 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
C. 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.

Solutions: