IIA IAA-IAP Korean - Internal Audit Practitioner (IAA-IAP Korean Version)

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?

A) 제어
B) 잔여물
C) 내재적

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

A) 약혼 이행 중
B) 최종 참여 보고서에서
C) 약혼 계획 중에

3. 다음 중 내부 감사 활동이 경영진의 내부 통제를 지원함으로써 가장 큰 가치를 창출할 수 있는 방법을 가장 잘 설명하는 것은 무엇입니까?

A) 내부 감사자는 내부 통제가 어떻게 작동하는지 모니터링해야 합니다.
B) 내부 감사자는 강력한 통제 시스템을 설계하는 데 도움을 주어야 합니다.
C) 내부 감사자는 내부 통제의 효과성과 효율성을 평가해야 합니다.

4. 내부 감사자가 공급업체가 제공하지 않은 서비스에 대해 청구서를 제출하고 대금을 지급받은 사실을 발견했습니다. 이러한 유형의 문제를 해결하는 데 가장 적합한 통제는 다음 중 무엇입니까?

A) 관리자는 결제 시스템에 송장이 입력되는 과정을 관찰해야 합니다.
B) 매입채무 담당자는 상품 및 서비스 수령증과 송장을 대조해야 합니다.
C) 감독자는 지급된 금액이 계약 금액과 일치하는지 확인해야 합니다.

5. 근본 원인 분석과 관련하여 다음 중 옳은 설명은 무엇입니까?

A) 근본 원인 분석을 통해 내부 감사자는 조직의 지배구조, 위험 관리 및 통제 프로세스의 효과성과 효율성을 개선할 수 있습니다.
B) 근본 원인 분석은 관련 전문 지식이 없더라도 내부 감사자가 실행할 수 있는 간단하고 직관적인 도구입니다.
C) 근본 원인 분석을 통해 내부 감사자는 여러 원인을 밝혀내고 식별된 각 원인에 대한 통제 개선 사항을 권고할 수 있습니다.

Solutions: