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Updated: Jun 10, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?
A) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
B) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
C) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
2. 다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?
A) 추세 분석
B) 비율 분석
C) 공통 규모 재무제표 분석
3. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?
A) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
B) 위험 노출을 줄이기 위한 권고사항.
C) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
4. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
A) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
B) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
C) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
5. 경영진은 최고 감사 책임자(CAE)에게 내년 연례 감사 계획에 조직의 보건 및 안전 프로그램에 대한 감사를 포함시켜 줄 것을 요청했습니다. 그러나 내부 감사 부서에는 이 분야에 대한 전문성이 없습니다. 다음 중 CAE가 취해야 할 가장 적절한 조치는 무엇일까요?
A) 내부 전문가와 협력하여 감사를 완료합니다.
B) 경영진의 동의를 얻어 전문적인 지식이 필요하지 않도록 감사 범위를 수정합니다.
C) 경영진이 감사를 진행하기 전에 철저한 위험 평가를 실시하여 감사 방향을 제시할 수 있도록 하는 조건으로 요청을 수락합니다.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
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