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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?

A) 속성 샘플링
B) 크기에 비례하는 확률 샘플링
C) 차이 추정 샘플링

2. 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

3. 다음 중 참여 커뮤니케이션의 기준에 해당하는 것은 무엇입니까?

A) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.
B) 기업 윤리 교육의 부실함으로 인해 임원진의 16%가 잠재적 이해 충돌을 보고해야 할 의무를 인지하지 못하고 있었습니다.
C) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.

4. 다음 중 조직의 위험 관리 프로세스가 효과적으로 운영되고 있음을 나타내는 가장 좋은 지표는 무엇일까요?

A) 경영진은 조직이 직면한 위험과 기회 모두에 대해 공개적으로 논의합니다.
B) 해당 조직은 공식적인 운영 위험 관리 프로세스를 시행했습니다.
C) 경영진은 위험을 고려할 것이라는 내용의 정책 및 절차를 수립했습니다.

5. 다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 실사
B) 운영
C) 비즈니스 프로세스 개선

Solutions: