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

1. 다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

A) 추세 분석
B) 비율 분석
C) 공통 규모 재무제표 분석

2. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?

A) 전문 용어를 사용하여 지식을 입증하십시오.
B) 공정하고 균형 잡힌 평가를 제공하십시오.
C) 가능한 한 자세한 내용을 포함하세요.

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

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

4. 내부 감사팀의 한 구성원이 8개월 전에 현재 감사를 맡게 된 조직 내 특정 부서에서 근무했습니다. 그녀의 감사 참여로 인해 다음 중 어떤 부분이 가장 큰 영향을 받을 가능성이 높습니까?

A) 청렴성
B) 객관성
C) 역량

5. 경영진은 최고 감사 책임자(CAE)에게 내년 연례 감사 계획에 조직의 보건 및 안전 프로그램에 대한 감사를 포함시켜 줄 것을 요청했습니다. 그러나 내부 감사 부서에는 이 분야에 대한 전문성이 없습니다. 다음 중 CAE가 취해야 할 가장 적절한 조치는 무엇일까요?

A) 경영진의 동의를 얻어 전문적인 지식이 필요하지 않도록 감사 범위를 수정합니다.
B) 내부 전문가와 협력하여 감사를 완료합니다.
C) 경영진이 감사를 진행하기 전에 철저한 위험 평가를 실시하여 감사 방향을 제시할 수 있도록 하는 조건으로 요청을 수락합니다.

Solutions: