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

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
B) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
C) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.

2. 조달 프로세스 컨설팅 업무 중 내부 감사팀은 병원의 의약품 공급 계약을 검토했습니다. 다음 중 내부 감사팀이 조달 프로세스의 효율성을 개선하기 위해 가장 권고할 만한 사항은 무엇일까요?

A) 조달 과정은 포괄적으로 문서화되어야 합니다.
B) 자격을 갖춘 구매 전문가만이 구매 프로세스를 관리해야 합니다.
C) 조달 프로세스는 명확하게 명시된 요구 사항에서 시작해야 합니다.

3. 다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 실사
B) 운영
C) 비즈니스 프로세스 개선

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

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

5. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
B) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
C) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.

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