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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?

A) 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
B) 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
C) 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.

2. 조직의 조달 프로세스에 대한 보증 업무 수행 중 내부 감사자는 송장 승인 한도를 명시한 정책을 입수했습니다. 이 문서는 다음 중 감사 보고서의 어떤 속성을 가장 잘 뒷받침할까요?

A) 효과
B) 조건
C) 기준

3. 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.

4. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
B) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
C) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.

5. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
B) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.
C) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.

Solutions: