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IIA IAA-IAP Korean Exam Syllabus Topics:

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

Question 1

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

Question 2

다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?

A. 전자 형식이어야 하고 색인화되어 있어야 합니다.
B. 관련성이 있고 흥미로워야 합니다.
C. 이해하기 쉽고 완전해야 합니다.

Question 3

다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?

A. 해당 상황이 발생하게 된 요인.
B. 질환의 재발 방지를 위한 조치.
C. 조사 과정에서 확인된 사실적 증거.

Question 4

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

A. 외부 벤치마킹.
B. 비율 분석.
C. 추세 분석.

Question 5

다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?

A. 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
B. 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
C. 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.

Solutions: