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

1. 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

2. 내부 감사자가 공급업체가 제공하지 않은 서비스에 대해 청구서를 제출하고 대금을 지급받은 사실을 발견했습니다. 이러한 유형의 문제를 해결하는 데 가장 적합한 통제는 다음 중 무엇입니까?

A) 관리자는 결제 시스템에 송장이 입력되는 과정을 관찰해야 합니다.
B) 감독자는 지급된 금액이 계약 금액과 일치하는지 확인해야 합니다.
C) 매입채무 담당자는 상품 및 서비스 수령증과 송장을 대조해야 합니다.

3. 내부 감사인 외에, 다음 중 어떤 당사자가 종료 회의 또는 마무리 회의에 참석해야 합니까?

A) 감사위원회 위원
B) 계약 범위에 포함된 영역에 대한 관리
C) 최고경영자

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

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

5. 다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?

A) 워드 프로세싱 소프트웨어
B) 소셜 미디어
C) 스프레드시트 소프트웨어

Solutions: