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

1. 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.

2. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?

A) 해당 업무에 대해 이사회에서 승인한 시간 수.
B) 내부 감사자의 숙련도 및 감사 업무의 복잡성.
C) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.

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

A) 합리화
B) 압력
C) 기회

4. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
B) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
C) 위험 노출을 줄이기 위한 권고사항.

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

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

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