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

1. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 입고된 물품과 청구서 대조
B) 상품 관리
C) 구매 요청 승인

2. 내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?

A) 속성 샘플링
B) 차이 추정 샘플링
C) 크기에 비례하는 확률 샘플링

3. 다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?

A) 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
B) 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.
C) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.

4. IIA 지침에 따르면 다음 중 내부 감사 직책을 채우는 데 가장 적합한 채용 전략은 무엇입니까?

A) 내부 감사 활동에 필요한 역량을 갖춘 인재를 모집합니다.
B) 향후 감사에 대비하여 각 후보자의 역량을 평가합니다.
C) 감사 계획을 완수하는 데 필요한 수의 내부 감사원을 채용하십시오.

5. 다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?

A) 전자 형식이어야 하고 색인화되어 있어야 합니다.
B) 이해하기 쉽고 완전해야 합니다.
C) 관련성이 있고 흥미로워야 합니다.

Solutions: