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

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

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

2. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

A) 현장 조사, 분석 테스트 및 자원
B) 계획, 목표 및 예비 위험 평가
C) 의견 및 최종 참여 커뮤니케이션

3. 다음 중 내부 감사 보증 서비스로 간주될 가능성이 가장 높은 것은 무엇입니까?

A) 규정 준수 참여.
B) 프로세스 설계 참여.
C) 촉진 참여.

4. 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) 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가
C) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견

5. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
B) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
C) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.

Solutions: