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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 입고된 물품과 청구서 대조
B) 구매 요청 승인
C) 상품 관리

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

A) 규정 준수 참여.
B) 프로세스 설계 참여.
C) 촉진 참여.

3. 내부 감사팀의 한 구성원이 8개월 전에 현재 감사를 맡게 된 조직 내 특정 부서에서 근무했습니다. 그녀의 감사 참여로 인해 다음 중 어떤 부분이 가장 큰 영향을 받을 가능성이 높습니까?

A) 역량
B) 청렴성
C) 객관성

4. 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.

5. 내부 감사자는 매입채무 감사 업무 중 공급업체 송장이 중복 지급될 수 있는 위험을 발견했습니다. 다음 중 이러한 위험을 완화하기 위한 적절한 예방 통제는 무엇일까요?

A) 동일 공급업체의 동일한 송장 번호와 날짜를 결제 전에 식별하는 시스템 제어 기능.
B) 지급된 공급업체 송장과 공급업체가 제공하는 월별 송장 명세서를 대조하는 수동 관리 방식.
C) 동일 공급업체로부터 발행된 동일한 금액의 송장을 식별하여 최초 송장 발행 후 지급을 금지하는 시스템 제어 기능.

Solutions: