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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?

A) 소셜 미디어
B) 워드 프로세싱 소프트웨어
C) 스프레드시트 소프트웨어

2. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
B) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
C) 위험 노출을 줄이기 위한 권고사항.

3. 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 조직의 주요 경영진 회의에 정기적으로 참석하고 참여합니다.
C) CAE는 조직 전체의 기록, 인력 및 자산에 직접 접근할 수 있습니다.

4. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

A) 불공정한 보상 관행
B) 개인 의료비를 지불하기 위한 자금의 필요성
C) 적절한 내부 통제 시스템의 부재

5. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?

A) 전문 용어를 사용하여 지식을 입증하십시오.
B) 가능한 한 자세한 내용을 포함하세요.
C) 공정하고 균형 잡힌 평가를 제공하십시오.

Solutions: