Particularly high passing rate

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Saving as much time as possible

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

A) 문의
B) 확인
C) 분석 절차

2. 조달 프로세스 컨설팅 업무 중 내부 감사팀은 병원의 의약품 공급 계약을 검토했습니다. 다음 중 내부 감사팀이 조달 프로세스의 효율성을 개선하기 위해 가장 권고할 만한 사항은 무엇일까요?

A) 자격을 갖춘 구매 전문가만이 구매 프로세스를 관리해야 합니다.
B) 조달 과정은 포괄적으로 문서화되어야 합니다.
C) 조달 프로세스는 명확하게 명시된 요구 사항에서 시작해야 합니다.

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

A) 비율 분석.
B) 추세 분석.
C) 외부 벤치마킹.

4. 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.

5. 다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?

A) 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
B) 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
C) 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.

Solutions: