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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Foundations of Internal Auditing | - Internal audit definition and purpose - Ethics and professional standards |
| Governance, Risk, and Control | - Governance principles - Internal control frameworks - Risk management concepts |
| Audit Tools and Techniques | - Data analysis techniques - Sampling methods |
| Internal Audit Process | - Reporting and communication - Audit planning and scoping - Fieldwork and evidence collection - Follow-up and monitoring |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?
- A. 공통 규모 재무제표 분석
- B. 추세 분석
- C. 비율 분석
Correct Answer: B 🗳️
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조직의 조달 프로세스에 대한 보증 업무 수행 중 내부 감사자는 송장 승인 한도를 명시한 정책을 입수했습니다. 이 문서는 다음 중 감사 보고서의 어떤 속성을 가장 잘 뒷받침할까요?
- A. 효과
- B. 조건
- C. 기준
Correct Answer: C 🗳️
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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.
Correct Answer: C 🗳️
Explanation: Only visible for Pass4sures members. You can sign-up / login (it's free).
선임 내부 감사 담당자가 조직의 글로벌 구매 부서에 대한 규정 준수 감사를 계획하고 있습니다.
다음 기준 중 참여 목표를 설정하는 데 있어 관련 있는 고려 사항은 무엇입니까?
- A. 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정
- B. 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
- C. 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
Correct Answer: A 🗳️
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다음 중 내부 감사자의 위험 및 통제 지식을 활용하여 조직이 새로운 위험을 파악하는 데 도움을 주는 컨설팅 활동은 무엇입니까?
- A. 정책 및 절차 개발 지원
- B. 제어 설계에 대한 자문
- C. 조직 통제 자체 평가 촉진
Correct Answer: C 🗳️
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