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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?

A) 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.
B) 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
C) 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.

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

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

3. 다음 중 내부 감사자의 위험 및 통제 지식을 활용하여 조직이 새로운 위험을 파악하는 데 도움을 주는 컨설팅 활동은 무엇입니까?

A) 조직 통제 자체 평가 촉진
B) 정책 및 절차 개발 지원
C) 제어 설계에 대한 자문

4. 다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?

A) 합리화
B) 압력
C) 기회

5. 내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?

A) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
B) 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)
C) 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가

Solutions: