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

1. 다음 중 내부 감사자가 사기와 관련하여 갖춰야 할 지식, 기술 및 능력을 가장 잘 설명하는 것은 무엇입니까?

A) 사기 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.
B) 사기 위험을 평가할 수 있는 충분한 지식.
C) 사기 탐지 및 조사에 대한 전문성.

2. 다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?

A) 감사 계획 수립 과정에서 파악된 모든 위험 요소가 감사 과정에서 해결되도록 보장합니다.
B) 활동 목표에 대한 중대한 위험 요소를 고려하고, 해당 위험 요소의 잠재적 영향을 허용 가능한 수준으로 유지하는 방법을 모색한다.
C) 발생 가능성에 따라 활동 목표에 대한 위험의 우선순위를 정합니다.

3. 연례 교육 계획의 일환으로 최고 감사 책임자(CAE)는 지역 감사 교육 기관에 내부 감사팀을 위한 사내 교육 세션을 제공하도록 요청했습니다. 다음 중 이러한 접근 방식의 주요 목적을 가장 잘 설명하는 것은 무엇입니까?

A) 이는 내부 감사 활동이 독립성을 유지하기 위해 적절한 조직적 지위를 확보하는 데 도움이 됩니다.
B) 이는 내부 감사자가 필요한 수준의 전문성을 유지하는 데 도움이 됩니다.
C) 이는 CAE가 내부 감사팀의 개발 노력 결과를 평가하는 데 도움이 됩니다.

4. 내부 감사자가 감사 범위와 목표를 결정하는 것이 적절한 경우는 언제인가?

A) 약혼 이행 중
B) 약혼 계획 중에
C) 최종 참여 보고서에서

5. 다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?

A) 지속적인 감사.
B) 자동화된 작업 문서.
C) 자체 평가 제어.

Solutions: