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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

A) 개인 의료비를 지불하기 위한 자금의 필요성
B) 불공정한 보상 관행
C) 적절한 내부 통제 시스템의 부재

2. 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) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.
C) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.

3. 다음 중 제어 설계의 적절성과 관련하여 참인 진술은 무엇입니까?

A) 제어 방식이 효과적이라 하더라도 설계가 부적절하면 제어 목표를 달성하지 못할 수 있습니다.
B) 통제 설계의 적절성 여부와 관계없이, 내부 감사 프로세스의 무결성을 입증하기 위해서는 모든 핵심 통제의 운영 효과성을 평가하는 것이 중요합니다.
C) 2차 통제가 위험을 효과적으로 완화할 수 있는 한 통제 설계는 적절하다고 간주됩니다.

4. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

A) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
B) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
C) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.

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

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

Solutions: