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

1. 다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?

A) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
B) 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
C) 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.

2. 다음 중 내부 감사 활동이 경영진의 부당한 간섭으로부터 자유롭도록 가장 잘 보장하는 것은 무엇입니까?

A) 기준에 부합하는 포괄적이고 문서화가 잘 된 감사 정책 및 절차.
B) 최고 감사 책임자와 이사회 간의 기능적 보고 관계를 정의하는 감사 헌장.
C) 유능하고 독립적인 구성원으로 이루어진 이사회 감사위원회.

3. IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

A) 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
B) 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
C) 작업 서류는 전자 형식으로만 작성해야 합니다.

4. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

A) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
B) 해당 직원은 전문적인 자격이 없습니다.
C) 그 장교는 작전에 대해 절대 이야기하지 않습니다.

5. 감사 작업 문서에 수집 및 기록된 정보는 다음 사항을 충족하기에 충분해야 합니다.

A) 참여 관찰을 지원하고 참여 목표와 일관성을 유지하십시오.
B) 작업을 반복하여 동일한 결과를 얻고 논리적으로 동일한 결론에 도달하도록 합니다.
C) 경영진이 확인된 모든 통제상의 약점을 해결하기 위해 권장 조치를 효과적으로 이행했는지 확인하십시오.

Solutions: