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

1. 다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?

A) 자동화된 작업 문서.
B) 자체 평가 제어.
C) 지속적인 감사.

2. 예비 조사의 주된 목적은 무엇입니까?

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

3. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?

A) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
B) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.
C) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.

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

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

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

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

Solutions: