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

1. 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.

2. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?

A) 해당 업무에 대해 이사회에서 승인한 시간 수.
B) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.
C) 내부 감사자의 숙련도 및 감사 업무의 복잡성.

3. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

A) 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
B) 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
C) 마스터 파일의 계정 잔액 정확성을 검증합니다.

4. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
B) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
C) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.

5. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
B) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
C) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.

Solutions: