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

1. 통제 조건 테스트의 주요 목적은 무엇입니까?

A) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
B) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
C) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.

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

A) 압력
B) 기회
C) 합리화

3. 다음 중 내부 감사 활동에서 규정 준수 관련 업무가 필요할 가능성이 가장 높은 상황은 무엇입니까?

A) 한 조직이 온라인 고객 정보 시스템의 향상된 서비스를 출시할 준비를 하고 있습니다.
B) 해당 조직은 새로 시행된 산업 보건 및 안전 규정의 적용을 받습니다.
C) 조직은 고정 자산 평가 오류로 인해 재무제표를 수정해야 합니다.

4. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

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

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: