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

1. 다음 중 내부 감사자가 감사 대상 영역에 대한 위험 평가 중에 위험 시나리오를 식별해야 하는 이유를 가장 잘 설명하는 것은 무엇입니까?

A) 감사 대상 영역에서 목표 달성을 방해하는 요인을 파악하기 위함입니다.
B) 주요 위험을 완화하기 위해 수립된 통제 조치가 효과적으로 작동하고 있는지 여부를 판단합니다.
C) 감사 대상 영역에서 경영진의 위험 관리 프로세스의 적절성을 평가합니다.

2. 다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?

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

3. 다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?

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

4. 내부 감사자가 급여 처리 프로세스 감사 업무를 맡게 되었습니다. 감사자는 감사 계획 수립 단계 중 어느 단계에서 위험 평가를 수행해야 할까요?

A) 과정을 문서화한 후.
B) 감사 업무 목표를 결정한 후.
C) 자원 할당 후.

5. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?

A) 모호한 직무 설명.
B) 면접 기술이 부족함.
C) 신원조회 부족.

Solutions: