IIA IAA-IAP Korean valid exam dumps : Internal Audit Practitioner (IAA-IAP Korean Version)

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 내부 감사 보증 서비스로 간주될 가능성이 가장 높은 것은 무엇입니까?

A) 촉진 참여.
B) 프로세스 설계 참여.
C) 규정 준수 참여.

2. 다음 중 탐정 통제의 예는 무엇입니까?

A) 직무 분리.
B) 필수 권한.
C) 조정.

3. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
B) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
C) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.

4. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?

A) 무작위 샘플링.
B) 속성 샘플링.
C) 판단적 표본 추출.

5. 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.

Solutions: