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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?

A) 감사위원회.
B) 최고경영자.
C) 이사회.

2. 최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?

A) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
B) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
C) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.

3. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?

A) 조사 과정에서 확인된 사실적 증거.
B) 해당 상황이 발생하게 된 요인.
C) 질환의 재발 방지를 위한 조치.

4. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?

A) 무작위 샘플링.
B) 판단적 표본 추출.
C) 속성 샘플링.

5. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

A) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
B) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
C) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.

Solutions: