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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

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

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

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

3. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 입고된 물품과 청구서 대조
B) 구매 요청 승인
C) 상품 관리

4. 다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?

A) 상세 순서도.
B) 프로세스 맵.
C) 위험 및 관리 매트릭스.

5. 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

Solutions: