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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

A) 공통 규모 재무제표 분석
B) 추세 분석
C) 비율 분석

2. 조직의 조달 프로세스에 대한 보증 업무 수행 중 내부 감사자는 송장 승인 한도를 명시한 정책을 입수했습니다. 이 문서는 다음 중 감사 보고서의 어떤 속성을 가장 잘 뒷받침할까요?

A) 효과
B) 조건
C) 기준

3. 다음 중 탐정 통제의 예는 무엇입니까?

A) 조정.
B) 직무 분리.
C) 필수 권한.

4. 다음 중 참여 커뮤니케이션의 기준에 해당하는 것은 무엇입니까?

A) 기업 윤리 교육의 부실함으로 인해 임원진의 16%가 잠재적 이해 충돌을 보고해야 할 의무를 인지하지 못하고 있었습니다.
B) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.
C) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.

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

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

Solutions: