IIA IAA-IAP Korean

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

1. 다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?

A) 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.
B) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.
C) 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.

2. 내부 감사 활동에 의한 내부 및 외부 벤치마킹은 다음 중 무엇의 예입니까?

A) 문의
B) 확인
C) 분석 절차

3. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?

A) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
B) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
C) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.

4. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

A) 그 장교는 작전에 대해 절대 이야기하지 않습니다.
B) 해당 직원은 전문적인 자격이 없습니다.
C) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.

5. IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.
B) 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.
C) 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.

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