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

1. 다음 중 탐정 통제의 예는 무엇입니까?

A) 직무 분리.
B) 필수 권한.
C) 조정.

2. 다음 중 최고 감사 책임자(CAE)와 관련된 어떤 상황이 내부 감사 활동의 독립성을 가장 저해할 가능성이 높습니까?

A) CAE는 조직의 회계 책임자에게 직접 보고하며, 내부 감사 활동은 회계 책임자실에서 담당합니다.
B) CAE는 조직 전체의 기록, 인력 및 자산에 직접 접근할 수 있습니다.
C) CAE는 조직의 주요 경영진 회의에 정기적으로 참석하고 참여합니다.

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. 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 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
C) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.

5. IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

A) 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
B) 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
C) 작업 서류는 전자 형식으로만 작성해야 합니다.

Solutions: