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

1. 다음 중 제어 설계의 적절성과 관련하여 참인 진술은 무엇입니까?

A) 통제 설계의 적절성 여부와 관계없이, 내부 감사 프로세스의 무결성을 입증하기 위해서는 모든 핵심 통제의 운영 효과성을 평가하는 것이 중요합니다.
B) 2차 통제가 위험을 효과적으로 완화할 수 있는 한 통제 설계는 적절하다고 간주됩니다.
C) 제어 방식이 효과적이라 하더라도 설계가 부적절하면 제어 목표를 달성하지 못할 수 있습니다.

2. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

A) 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
B) 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
C) 마스터 파일의 계정 잔액 정확성을 검증합니다.

3. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?

A) 제어
B) 잔여물
C) 내재적

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

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

5. 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) 역량
B) 청렴성
C) 객관성

Solutions: