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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?

A) 발생 가능성에 따라 활동 목표에 대한 위험의 우선순위를 정합니다.
B) 활동 목표에 대한 중대한 위험 요소를 고려하고, 해당 위험 요소의 잠재적 영향을 허용 가능한 수준으로 유지하는 방법을 모색한다.
C) 감사 계획 수립 과정에서 파악된 모든 위험 요소가 감사 과정에서 해결되도록 보장합니다.

2. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?

A) 잔여물
B) 내재적
C) 제어

3. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?

A) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
B) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
C) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.

4. 감사 계획 수립 과정에서 다음 중 어떤 것이 내부 감사자에게 감사 대상 프로세스에 대한 충분한 이해를 제공할까요?

A) 프로세스의 목표 및 위험 관리.
B) 동일 프로세스에 대한 이전 내부 감사의 철저함에 대한 경영진의 의견.
C) 조직의 사명, 비전 및 전략적 목표.

5. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?

A) 속성 샘플링.
B) 무작위 샘플링.
C) 판단적 표본 추출.

Solutions: