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

1. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?

A) 제어
B) 잔여물
C) 내재적

2. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.
B) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.
C) 인사 채용 및 보상 정책 준수 여부를 평가합니다.

3. 다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

A) 추세 분석
B) 비율 분석
C) 공통 규모 재무제표 분석

4. 구매 시스템에서는 업무가 분리되어 서로 다른 사람이 수행합니다. 한 사람은 상품을 주문하고, 다른 사람은 상품을 수령하며, 또 다른 사람은 상품 대금을 지불합니다. 이는 다음 중 어떤 통제 방식에 해당합니까?

A) 예방
B) 지침
C) 탐정

5. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
B) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.
C) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.

Solutions: