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

1. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.
B) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
C) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.

2. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
B) 위험 노출을 줄이기 위한 권고사항.
C) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.

3. 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.

4. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

A) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
B) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
C) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.

5. 다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?

A) 자동화된 작업 문서.
B) 자체 평가 제어.
C) 지속적인 감사.

Solutions: