IIA IAA-IAP Korean Exam : Internal Audit Practitioner (IAA-IAP Korean Version)
- Exam Code: IAA-IAP-KR
- Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
- Updated: Jul 03, 2026
- Q & A: 100 Questions and Answers
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1. 다음 중 내부 감사 활동이 경영진의 내부 통제를 지원함으로써 가장 큰 가치를 창출할 수 있는 방법을 가장 잘 설명하는 것은 무엇입니까?
A) 내부 감사자는 강력한 통제 시스템을 설계하는 데 도움을 주어야 합니다.
B) 내부 감사자는 내부 통제의 효과성과 효율성을 평가해야 합니다.
C) 내부 감사자는 내부 통제가 어떻게 작동하는지 모니터링해야 합니다.
2. 다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?
A) 승인된 참여 업무 계획서.
B) 직원 역량 평가.
C) 감사 대상 영역 경영진에 대한 사후 설문조사.
3. 내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?
A) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
B) 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가
C) 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)
4. 다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?
A) 상세 순서도.
B) 프로세스 맵.
C) 위험 및 관리 매트릭스.
5. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?
A) 내부 감사자의 숙련도 및 감사 업무의 복잡성.
B) 해당 업무에 대해 이사회에서 승인한 시간 수.
C) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: A |
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