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

1. 감사 계획 수립 과정에서 다음 중 어떤 것이 내부 감사자에게 감사 대상 프로세스에 대한 충분한 이해를 제공할까요?

A) 프로세스의 목표 및 위험 관리.
B) 동일 프로세스에 대한 이전 내부 감사의 철저함에 대한 경영진의 의견.
C) 조직의 사명, 비전 및 전략적 목표.

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

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

3. 출장비 감사 과정에서 내부 감사자는 회계 담당 직원이 경비 보고서를 관리자에게 검토 및 승인받기 전에 상당한 시간을 들여 미리 검토하는 것을 발견했습니다. 연간 모든 경비 보고서의 총액은 조직 전체 예산의 1% 미만입니다. 다음 중 검토 횟수를 줄이도록 권고하는 감사자의 의견을 가장 잘 뒷받침하는 것은 무엇입니까?

A) 통제 비용이 이익보다 크다.
B) 검토 과정에서 노력이 중복되는 것은 불필요합니다.
C) 출장비 부정행위의 내재적 위험은 낮습니다.

4. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

A) 마스터 파일의 계정 잔액 정확성을 검증합니다.
B) 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
C) 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.

5. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?

A) 조사 과정에서 확인된 사실적 증거.
B) 질환의 재발 방지를 위한 조치.
C) 해당 상황이 발생하게 된 요인.

Solutions: