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

1. 다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?

A) 소셜 미디어
B) 스프레드시트 소프트웨어
C) 워드 프로세싱 소프트웨어

2. 새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?

A) 외부 벤치마킹.
B) 비율 분석.
C) 추세 분석.

3. 사기 삼각형의 세 가지 요소를 바탕으로, 다음 중 기회 요소와 관련된 사기 지표로 간주될 수 있는 것은 무엇입니까?

A) 경영진은 사업부 관리자를 위한 재무 성과 목표를 설정합니다. 이러한 목표에는 연간 매출의 상당한 증가와 시장 점유율 확대가 포함됩니다.
B) 준비금은 영업 실적이 투자자의 기대에 미치지 못할 경우를 대비하여 최대한 많은 금액을 적립하기 위해 보수적인 가정을 바탕으로 설정되었습니다.
C) 업무 분담이 제대로 이루어지지 않아 비서가 상사의 승인 없이 일회성 공급업체에 대한 지급을 승인할 수 있습니다.

4. 최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?

A) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
B) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
C) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.

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

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

Solutions: