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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

A) 현장 조사, 분석 테스트 및 자원
B) 의견 및 최종 참여 커뮤니케이션
C) 계획, 목표 및 예비 위험 평가

2. 다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?

A) 소셜 미디어
B) 워드 프로세싱 소프트웨어
C) 스프레드시트 소프트웨어

3. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

A) 그 장교는 작전에 대해 절대 이야기하지 않습니다.
B) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
C) 해당 직원은 전문적인 자격이 없습니다.

4. 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

5. 내부 감사자는 입고 절차에 관한 정보를 수집하던 중 서술형 메모가 해당 절차를 문서화하는 가장 좋은 방법이라고 판단했습니다. 다음 중 감사자의 결정을 가장 잘 뒷받침하는 설명은 무엇입니까?

A) 감사 업무에서 효율성을 고려하지 않습니다.
B) 과정이 간단하므로 시각적인 설명이 필요하지 않습니다.
C) 해당 부서에는 종합 매뉴얼이 있습니다.

Solutions: