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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?

A) 신원조회 부족.
B) 면접 기술이 부족함.
C) 모호한 직무 설명.

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

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

3. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
B) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
C) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.

4. 투자 감사 책임자는 감사 대상 속성을 결정할 감사팀원을 선정해야 합니다. 다음 중 책임자가 선정하기에 가장 적합한 팀원은 누구입니까?

A) IT 감사 부서 프로젝트를 이끌어본 경험이 있는, 뛰어난 리더십을 갖춘 감사 담당자.
B) 이전 회사에서 투자 감사 경험을 보유하고 있으나, 현 회사에서는 투자 감사를 수행한 적이 없는 감사인.
C) 6개월 전 투자 부서에서 전입해 온 감사 담당자로, 투자 분야에 대한 전문 지식을 보유하고 있습니다.

5. 다음 중 조직의 위험 관리 프로세스가 효과적으로 운영되고 있음을 나타내는 가장 좋은 지표는 무엇일까요?

A) 경영진은 조직이 직면한 위험과 기회 모두에 대해 공개적으로 논의합니다.
B) 경영진은 위험을 고려할 것이라는 내용의 정책 및 절차를 수립했습니다.
C) 해당 조직은 공식적인 운영 위험 관리 프로세스를 시행했습니다.

Solutions: