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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 내부 감사 보증 서비스로 간주될 가능성이 가장 높은 것은 무엇입니까?

A) 프로세스 설계 참여.
B) 규정 준수 참여.
C) 촉진 참여.

2. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 구매 요청 승인
B) 상품 관리
C) 입고된 물품과 청구서 대조

3. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

A) 줄이기.
B) 수락합니다.
C) 피하세요.

4. 내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?

A) 크기에 비례하는 확률 샘플링
B) 속성 샘플링
C) 차이 추정 샘플링

5. 내부 감사 활동에 의한 내부 및 외부 벤치마킹은 다음 중 무엇의 예입니까?

A) 분석 절차
B) 문의
C) 확인

Solutions: