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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 입고된 물품과 청구서 대조
B) 상품 관리
C) 구매 요청 승인

2. 다음 중 내재적 위험과 잔여 위험의 차이점을 가장 잘 설명하는 것은 무엇입니까?

A) 내재적 위험은 위험의 심각도를 변경하기 위한 구체적인 조치나 통제가 없을 때의 위험 수준이며, 잔여 위험은 시정 조치를 시행한 후에도 남아 있는 위험입니다.
B) 내재적 위험은 조직이 기꺼이 감수할 수 있는 위험 수준이고, 잔여 위험은 조직이 용납할 수 없다고 판단하는 위험 수준입니다.
C) 내재적 위험은 위험 평가 프로세스 이전의 위험 수준이고, 잔여 위험은 위험 평가 프로세스 완료 후 남아있는 위험 수준입니다.

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 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?

A) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
B) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
C) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.

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

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

Solutions: