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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Governance, Risk, and Control | - Governance principles - Internal control frameworks - Risk management concepts |
| Audit Tools and Techniques | - Data analysis techniques - Sampling methods |
| Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Internal Audit Process | - Fieldwork and evidence collection - Follow-up and monitoring - Audit planning and scoping - Reporting and communication |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?
A) 과정 또는 작업.
B) 흐름선.
C) 결정.
2. 연례 교육 계획의 일환으로 최고 감사 책임자(CAE)는 지역 감사 교육 기관에 내부 감사팀을 위한 사내 교육 세션을 제공하도록 요청했습니다. 다음 중 이러한 접근 방식의 주요 목적을 가장 잘 설명하는 것은 무엇입니까?
A) 이는 내부 감사자가 필요한 수준의 전문성을 유지하는 데 도움이 됩니다.
B) 이는 CAE가 내부 감사팀의 개발 노력 결과를 평가하는 데 도움이 됩니다.
C) 이는 내부 감사 활동이 독립성을 유지하기 위해 적절한 조직적 지위를 확보하는 데 도움이 됩니다.
3. 다음 중 내장형 감사 모듈의 목적은 무엇입니까?
A) 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
B) 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
C) 마스터 파일의 계정 잔액 정확성을 검증합니다.
4. 조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?
A) 감사위원회.
B) 최고경영자.
C) 이사회.
5. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?
A) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
B) 해당 직원은 전문적인 자격이 없습니다.
C) 그 장교는 작전에 대해 절대 이야기하지 않습니다.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: A |
