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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 참여 커뮤니케이션의 기준에 해당하는 것은 무엇입니까?
A) 기업 윤리 교육의 부실함으로 인해 임원진의 16%가 잠재적 이해 충돌을 보고해야 할 의무를 인지하지 못하고 있었습니다.
B) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.
C) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.
2. 내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?
A) 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)
B) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
C) 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가
3. 다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?
A) 이해하기 쉽고 완전해야 합니다.
B) 관련성이 있고 흥미로워야 합니다.
C) 전자 형식이어야 하고 색인화되어 있어야 합니다.
4. 통제 조건 테스트의 주요 목적은 무엇입니까?
A) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
B) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
C) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
5. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?
A) 공정하고 균형 잡힌 평가를 제공하십시오.
B) 가능한 한 자세한 내용을 포함하세요.
C) 전문 용어를 사용하여 지식을 입증하십시오.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: A |






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