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

1. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.
B) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
C) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.

2. 내부 감사자는 재무 부서의 당기 총 급여 비용이 합리적인지 여부를 확인하고자 합니다. 그녀는 실제 월별 급여 비용을 직원 수로 나누어 직원 1인당 평균 비용을 산출합니다. 다음 중 이 평균 비용과의 비교 중 어떤 것이 추세 분석에 해당할까요?

A) 이전 두 기간의 해당 부서에 대한 유사 데이터.
B) 동일 업종의 다른 조직의 예산 정보.
C) 모든 실제 급여 금액의 평균.

3. 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.

4. 예비 조사의 주된 목적은 무엇입니까?

A) 해당 계약이 왜 체결되는지 파악하기 위함입니다.
B) 검토 대상 프로세스에 대한 위험 및 통제 매트릭스를 개발합니다.
C) 검토 대상 프로세스를 이해하기 위해.

5. 다음 중 최고 감사 책임자가 내부 감사자의 전문성 유지를 위한 요건을 가장 직접적으로 뒷받침하기 위해 취할 수 있는 조치는 무엇입니까?

A) 내부 감사 활동의 목적, 권한 및 책임에 대한 승인을 얻습니다.
B) 위험 기반 내부 감사 계획을 수립하십시오.
C) 교육 및 멘토링 기회를 제공합니다

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