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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

A) 불공정한 보상 관행
B) 개인 의료비를 지불하기 위한 자금의 필요성
C) 적절한 내부 통제 시스템의 부재

2. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

A) 현장 조사, 분석 테스트 및 자원
B) 계획, 목표 및 예비 위험 평가
C) 의견 및 최종 참여 커뮤니케이션

3. 다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?

A) 조직의 위험 감수 수준 설정.
B) 위험 관리 활동 조정.
C) 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.

4. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
B) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
C) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.

5. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

A) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
B) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
C) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.

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