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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

A) 개인 의료비를 지불하기 위한 자금의 필요성
B) 적절한 내부 통제 시스템의 부재
C) 불공정한 보상 관행

2. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?

A) 신원조회 부족.
B) 면접 기술이 부족함.
C) 모호한 직무 설명.

3. 내부 감사자가 컴퓨터화된 감사 도구와 기법을 사용하려고 합니다. 다음 중 감사자가 직면할 가능성이 높은 일반적인 장애물은 무엇입니까?

A) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 얻는 데 어려움이 있습니다.
B) 테스트 수행에 필요한 IT 인력을 확보하는 데 어려움이 있었습니다.
C) 해당 도구를 사용하는 데 필요한 전문 IT 기술 부족.

4. 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.

5. 선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?

A) 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
B) 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
C) 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.

Solutions: