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IIA IAA-IAP Korean Exam Syllabus Topics:

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

Question 1

다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?

A. 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.
B. 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
C. 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.

Question 2

다음 중 내부 감사 활동이 경영진의 부당한 간섭으로부터 자유롭도록 가장 잘 보장하는 것은 무엇입니까?

A. 최고 감사 책임자와 이사회 간의 기능적 보고 관계를 정의하는 감사 헌장.
B. 유능하고 독립적인 구성원으로 이루어진 이사회 감사위원회.
C. 기준에 부합하는 포괄적이고 문서화가 잘 된 감사 정책 및 절차.

Question 3

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

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

Question 4

다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A. 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
B. 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
C. 최고 감사 책임자와 고위 경영진이 참여해야 합니다.

Question 5

다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?

A. 워드 프로세싱 소프트웨어
B. 소셜 미디어
C. 스프레드시트 소프트웨어

Solutions: