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

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?

A) 직원 역량 평가.
B) 감사 대상 영역 경영진에 대한 사후 설문조사.
C) 승인된 참여 업무 계획서.

2. 내부 감사자가 급여 처리 프로세스 감사 업무를 맡게 되었습니다. 감사자는 감사 계획 수립 단계 중 어느 단계에서 위험 평가를 수행해야 할까요?

A) 자원 할당 후.
B) 감사 업무 목표를 결정한 후.
C) 과정을 문서화한 후.

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

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

4. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
B) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
C) 위험 노출을 줄이기 위한 권고사항.

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

A) 위험 인식.
B) 위험 감수 능력.
C) 위험 감수 성향.

Solutions: