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

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

A) 수락합니다.
B) 줄이기.
C) 피하세요.

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

A) 압력
B) 기회
C) 합리화

3. 운영 관리 부서에서 내부 감사자에게 비효율적인 프로세스에 대한 권고 사항을 요청했습니다. IIA 지침에 따르면, 다음 중 감사자의 가장 적절한 답변은 무엇일까요?

A) 시정 조치의 권고 및 시행은 경영진만이 담당해야 함을 설명하십시오.
B) 관찰 및 결론을 바탕으로 권고 사항을 제시하는 데 동의합니다.
C) 감사 독립성 유지를 위해 권고 사항 제시를 자제하십시오.

4. 선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?

A) 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
B) 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
C) 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.

5. 선임 내부 감사 담당자가 조직의 글로벌 구매 부서에 대한 규정 준수 감사를 계획하고 있습니다.
다음 기준 중 참여 목표를 설정하는 데 있어 관련 있는 고려 사항은 무엇입니까?

A) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정
B) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
C) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치

Solutions: