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

1. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?

A) 해당 업무에 대해 이사회에서 승인한 시간 수.
B) 내부 감사자의 숙련도 및 감사 업무의 복잡성.
C) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.

2. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.
B) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
C) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.

3. 내부 감사 활동에 의한 내부 및 외부 벤치마킹은 다음 중 무엇의 예입니까?

A) 문의
B) 확인
C) 분석 절차

4. IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.
B) 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.
C) 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.

5. 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) 분석적 증거.
B) 증언 증거.
C) 증빙 서류.

Solutions: