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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

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

2. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?

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

3. 내부 감사 담당자는 매입채무 감사 과정에서 공급업체 송장이 항상 지급되고 있음을 발견했습니다.
감사인은 송장 발행일로부터 30일 이내에 지급해야 하며, 이는 공급업체의 지불 조건과 무관합니다. 또한, 감사인은 매입 담당 직원이 지급 전에 수령한 공급업체 송장을 이전 송장과 대조하지 않는다는 사실을 발견했습니다. 감사인의 관찰 결과를 바탕으로, 잠재적 위험은 무엇입니까?

A) 잘못된 공급업체에 대금을 지급하는 등의 부실한 현금 관리
B) 잠재적인 결제 할인 손실로 인한 부실한 현금 관리
C) 사기성 청구서 지급 가능성으로 인한 부실한 현금 관리

4. 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.

5. 다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 비즈니스 프로세스 개선
B) 실사
C) 운영

Solutions: