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

2. 다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?

A) 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
B) 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
C) 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.

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

A) 비율 분석.
B) 추세 분석.
C) 외부 벤치마킹.

4. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
B) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
C) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.

5. 내부 감사자는 입고 절차에 관한 정보를 수집하던 중 서술형 메모가 해당 절차를 문서화하는 가장 좋은 방법이라고 판단했습니다. 다음 중 감사자의 결정을 가장 잘 뒷받침하는 설명은 무엇입니까?

A) 과정이 간단하므로 시각적인 설명이 필요하지 않습니다.
B) 감사 업무에서 효율성을 고려하지 않습니다.
C) 해당 부서에는 종합 매뉴얼이 있습니다.

Solutions: