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IIA IAA-IAP Korean Exam Syllabus Topics:

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

Question 1

경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

A. 피하세요.
B. 줄이기.
C. 수락합니다.

Question 2

다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A. 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
B. 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
C. 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.

Question 3

다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?

A. 압력
B. 기회
C. 합리화

Question 4

다음 중 내부 감사 활동에서 규정 준수 관련 업무가 필요할 가능성이 가장 높은 상황은 무엇입니까?

A. 한 조직이 온라인 고객 정보 시스템의 향상된 서비스를 출시할 준비를 하고 있습니다.
B. 해당 조직은 새로 시행된 산업 보건 및 안전 규정의 적용을 받습니다.
C. 조직은 고정 자산 평가 오류로 인해 재무제표를 수정해야 합니다.

Question 5

일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?

A. 결정.
B. 과정 또는 작업.
C. 흐름선.

Solutions: