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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?

A) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
B) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
C) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.

2. 다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?

A) 위험 및 관리 매트릭스.
B) 상세 순서도.
C) 프로세스 맵.

3. 다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?

A) 합리화
B) 압력
C) 기회

4. 조달 프로세스 컨설팅 업무 중 내부 감사팀은 병원의 의약품 공급 계약을 검토했습니다. 다음 중 내부 감사팀이 조달 프로세스의 효율성을 개선하기 위해 가장 권고할 만한 사항은 무엇일까요?

A) 자격을 갖춘 구매 전문가만이 구매 프로세스를 관리해야 합니다.
B) 조달 과정은 포괄적으로 문서화되어야 합니다.
C) 조달 프로세스는 명확하게 명시된 요구 사항에서 시작해야 합니다.

5. 다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?

A) 승인된 참여 업무 계획서.
B) 감사 대상 영역 경영진에 대한 사후 설문조사.
C) 직원 역량 평가.

Solutions: