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

1. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
B) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
C) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.

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

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

3. 내부 감사자가 감사 범위와 목표를 결정하는 것이 적절한 경우는 언제인가?

A) 최종 참여 보고서에서
B) 약혼 계획 중에
C) 약혼 이행 중

4. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?

A) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
B) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
C) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.

5. 다음 중 내부 감사자가 감사 대상 영역에 대한 위험 평가 중에 위험 시나리오를 식별해야 하는 이유를 가장 잘 설명하는 것은 무엇입니까?

A) 주요 위험을 완화하기 위해 수립된 통제 조치가 효과적으로 작동하고 있는지 여부를 판단합니다.
B) 감사 대상 영역에서 경영진의 위험 관리 프로세스의 적절성을 평가합니다.
C) 감사 대상 영역에서 목표 달성을 방해하는 요인을 파악하기 위함입니다.

Solutions: