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

1. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
B) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.
C) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.

2. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
B) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
C) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.

3. 내부 감사자가 조직의 온라인 결제 시스템을 검토하는 동안 여러 가지 통제상의 문제점을 발견하고 시스템 설계 및 유지 관리에 관련된 주요 직원들을 인터뷰하기로 결정했습니다. 다음 중 해당 인터뷰의 결과를 가장 잘 설명하는 것은 무엇입니까?

A) 증언 증거.
B) 증빙 서류.
C) 분석적 증거.

4. 예비 조사의 주된 목적은 무엇입니까?

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

5. 다음 중 경영진이 허용 가능한 위험 수준을 결정하는 데 가장 직접적인 영향을 미치는 것은 무엇일까요?

A) 위험 인식.
B) 위험 감수 능력.
C) 위험 감수 성향.

Solutions: