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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?

A) 외부 벤치마킹.
B) 비율 분석.
C) 추세 분석.

2. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
B) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
C) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.

3. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

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

4. IIA 지침에 따르면 다음 중 내부 감사 직책을 채우는 데 가장 적합한 채용 전략은 무엇입니까?

A) 향후 감사에 대비하여 각 후보자의 역량을 평가합니다.
B) 감사 계획을 완수하는 데 필요한 수의 내부 감사원을 채용하십시오.
C) 내부 감사 활동에 필요한 역량을 갖춘 인재를 모집합니다.

5. 다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?

A) 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.
B) 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
C) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.

Solutions: