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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 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
C) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.

2. 다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?

A) 조직의 위험 감수 수준 설정.
B) 위험 관리 활동 조정.
C) 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.

3. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
B) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
C) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.

4. 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.

5. 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) 청렴성
B) 객관성
C) 역량

Solutions: