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

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

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

2. 다음 중 내재적 위험과 잔여 위험의 차이점을 가장 잘 설명하는 것은 무엇입니까?

A) 내재적 위험은 조직이 기꺼이 감수할 수 있는 위험 수준이고, 잔여 위험은 조직이 용납할 수 없다고 판단하는 위험 수준입니다.
B) 내재적 위험은 위험의 심각도를 변경하기 위한 구체적인 조치나 통제가 없을 때의 위험 수준이며, 잔여 위험은 시정 조치를 시행한 후에도 남아 있는 위험입니다.
C) 내재적 위험은 위험 평가 프로세스 이전의 위험 수준이고, 잔여 위험은 위험 평가 프로세스 완료 후 남아있는 위험 수준입니다.

3. IIA 지침에 따르면 다음 중 내부 감사 직책을 채우는 데 가장 적합한 채용 전략은 무엇입니까?

A) 감사 계획을 완수하는 데 필요한 수의 내부 감사원을 채용하십시오.
B) 내부 감사 활동에 필요한 역량을 갖춘 인재를 모집합니다.
C) 향후 감사에 대비하여 각 후보자의 역량을 평가합니다.

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

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

5. 다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?

A) 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
B) 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
C) 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.

Solutions: