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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 최고 감사 책임자(CAE)와 관련된 어떤 상황이 내부 감사 활동의 독립성을 가장 저해할 가능성이 높습니까?

A) CAE는 조직의 주요 경영진 회의에 정기적으로 참석하고 참여합니다.
B) CAE는 조직 전체의 기록, 인력 및 자산에 직접 접근할 수 있습니다.
C) CAE는 조직의 회계 책임자에게 직접 보고하며, 내부 감사 활동은 회계 책임자실에서 담당합니다.

2. 다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?

A) 이해하기 쉽고 완전해야 합니다.
B) 관련성이 있고 흥미로워야 합니다.
C) 전자 형식이어야 하고 색인화되어 있어야 합니다.

3. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.
B) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
C) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.

4. 조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?

A) 이사회.
B) 감사위원회.
C) 최고경영자.

5. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
B) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
C) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.

Solutions: