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

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?

A) 차이 추정 샘플링
B) 속성 샘플링
C) 크기에 비례하는 확률 샘플링

2. 다음 중 경영진이 허용 가능한 위험 수준을 결정하는 데 가장 직접적인 영향을 미치는 것은 무엇일까요?

A) 위험 감수 능력.
B) 위험 감수 성향.
C) 위험 인식.

3. IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

A) 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
B) 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
C) 작업 서류는 전자 형식으로만 작성해야 합니다.

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

A) 분석 절차
B) 문의
C) 확인

5. 감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?

A) 테스트 접근 방식을 개발할 때.
B) 작업 계획을 문서화할 때.
C) 자원을 할당할 때.

Solutions: