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

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 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 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.
C) 사기 위험을 평가할 수 있는 충분한 지식.

2. 프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?

A) 필요한 기술 및 감사 도구를 식별합니다.
B) 참여를 위한 출장 및 관련 비용을 산정합니다.
C) 내부 감사 인력의 적정성을 판단하십시오.

3. 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.

4. 다음 중 가장 적절한 감사 목표는 무엇입니까?

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

5. 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.

Solutions: