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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Fraud Risks | 15% | - Fraud Awareness
|
| Ethics and Professionalism | 20% | - Professional Conduct
|
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
- A. 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
- B. 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
- C. 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
Correct Answer: A 🗳️
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내부 감사자가 조직의 온라인 결제 시스템을 검토하는 동안 여러 가지 통제상의 문제점을 발견하고 시스템 설계 및 유지 관리에 관련된 주요 직원들을 인터뷰하기로 결정했습니다. 다음 중 해당 인터뷰의 결과를 가장 잘 설명하는 것은 무엇입니까?
- A. 증언 증거.
- B. 증빙 서류.
- C. 분석적 증거.
Correct Answer: A 🗳️
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구매 시스템에서는 업무가 분리되어 서로 다른 사람이 수행합니다. 한 사람은 상품을 주문하고, 다른 사람은 상품을 수령하며, 또 다른 사람은 상품 대금을 지불합니다. 이는 다음 중 어떤 통제 방식에 해당합니까?
- A. 예방
- B. 지침
- C. 탐정
Correct Answer: A 🗳️
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다음 중 최고 감사 책임자가 새로운 내부 감사 활동을 수립할 때 수행해야 할 가장 중요한 초기 조치는 무엇입니까?
- A. 내부 감사 활동에 대한 윤리 강령을 수립합니다.
- B. 내부 감사 헌장을 수립합니다.
- C. 내부 감사 예산을 승인합니다.
Correct Answer: B 🗳️
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내부 감사자는 재무 부서의 당기 총 급여 비용이 합리적인지 여부를 확인하고자 합니다. 그녀는 실제 월별 급여 비용을 직원 수로 나누어 직원 1인당 평균 비용을 산출합니다. 다음 중 이 평균 비용과의 비교 중 어떤 것이 추세 분석에 해당할까요?
- A. 동일 업종의 다른 조직의 예산 정보.
- B. 이전 두 기간의 해당 부서에 대한 유사 데이터.
- C. 모든 실제 급여 금액의 평균.
Correct Answer: B 🗳️
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