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

1. 통제 조건 테스트의 주요 목적은 무엇입니까?

A) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
B) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
C) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.

2. 다음 중 내부 감사자가 사기와 관련하여 갖춰야 할 지식, 기술 및 능력을 가장 잘 설명하는 것은 무엇입니까?

A) 사기 탐지 및 조사에 대한 전문성.
B) 사기 위험을 평가할 수 있는 충분한 지식.
C) 사기 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.

3. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
B) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
C) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.

4. 다음 중 내재적 위험과 잔여 위험의 차이점을 가장 잘 설명하는 것은 무엇입니까?

A) 내재적 위험은 조직이 기꺼이 감수할 수 있는 위험 수준이고, 잔여 위험은 조직이 용납할 수 없다고 판단하는 위험 수준입니다.
B) 내재적 위험은 위험의 심각도를 변경하기 위한 구체적인 조치나 통제가 없을 때의 위험 수준이며, 잔여 위험은 시정 조치를 시행한 후에도 남아 있는 위험입니다.
C) 내재적 위험은 위험 평가 프로세스 이전의 위험 수준이고, 잔여 위험은 위험 평가 프로세스 완료 후 남아있는 위험 수준입니다.

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

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

Solutions: