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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?

A) 가능한 한 자세한 내용을 포함하세요.
B) 공정하고 균형 잡힌 평가를 제공하십시오.
C) 전문 용어를 사용하여 지식을 입증하십시오.

2. 내부 감사자가 공급업체가 제공하지 않은 서비스에 대해 청구서를 제출하고 대금을 지급받은 사실을 발견했습니다. 이러한 유형의 문제를 해결하는 데 가장 적합한 통제는 다음 중 무엇입니까?

A) 관리자는 결제 시스템에 송장이 입력되는 과정을 관찰해야 합니다.
B) 매입채무 담당자는 상품 및 서비스 수령증과 송장을 대조해야 합니다.
C) 감독자는 지급된 금액이 계약 금액과 일치하는지 확인해야 합니다.

3. 예비 조사의 주된 목적은 무엇입니까?

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

4. 다음 중 제어 설계의 적절성과 관련하여 참인 진술은 무엇입니까?

A) 통제 설계의 적절성 여부와 관계없이, 내부 감사 프로세스의 무결성을 입증하기 위해서는 모든 핵심 통제의 운영 효과성을 평가하는 것이 중요합니다.
B) 제어 방식이 효과적이라 하더라도 설계가 부적절하면 제어 목표를 달성하지 못할 수 있습니다.
C) 2차 통제가 위험을 효과적으로 완화할 수 있는 한 통제 설계는 적절하다고 간주됩니다.

5. 다음 중 검토 중인 프로세스에 대해 가장 신뢰할 수 있는 정보를 제공하는 것은 무엇입니까?

A) 유사 산업 또는 조직 단위와 비교하여 검토 대상 프로세스에 대한 벤치마킹 정보
B) 검토 대상 과정에 대한 설문 조사 응답과 같은 증언 증거
C) 검토 대상 프로세스에 대해 실시한 현장 점검 문서

Solutions: