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

1. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
B) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
C) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.

2. 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) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
B) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
C) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정

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

A) 압력
B) 기회
C) 합리화

4. 다음 중 탐정 통제의 예는 무엇입니까?

A) 직무 분리.
B) 필수 권한.
C) 조정.

5. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

A) 수락합니다.
B) 피하세요.
C) 줄이기.

Solutions: