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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.
B) 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.
C) 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.

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

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

3. 일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?

A) 결정.
B) 흐름선.
C) 과정 또는 작업.

4. 다음 중 내부 감사자가 사기와 관련하여 갖춰야 할 지식, 기술 및 능력을 가장 잘 설명하는 것은 무엇입니까?

A) 사기 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.
B) 사기 탐지 및 조사에 대한 전문성.
C) 사기 위험을 평가할 수 있는 충분한 지식.

5. 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) 향후 감사에 대비하여 각 후보자의 역량을 평가합니다.
C) 내부 감사 활동에 필요한 역량을 갖춘 인재를 모집합니다.

Solutions: