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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Audit Tools and Techniques | - Sampling methods - Data analysis techniques |
| Topic 2: Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Topic 3: Internal Audit Process | - Reporting and communication - Audit planning and scoping - Fieldwork and evidence collection - Follow-up and monitoring |
| Topic 4: Governance, Risk, and Control | - Governance principles - Internal control frameworks - Risk management concepts |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 내부 감사 활동에 의한 내부 및 외부 벤치마킹은 다음 중 무엇의 예입니까?
A) 분석 절차
B) 문의
C) 확인
2. 다음 중 참여 커뮤니케이션의 기준에 해당하는 것은 무엇입니까?
A) 기업 윤리 교육의 부실함으로 인해 임원진의 16%가 잠재적 이해 충돌을 보고해야 할 의무를 인지하지 못하고 있었습니다.
B) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.
C) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.
3. 다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?
A) 발생 가능성에 따라 활동 목표에 대한 위험의 우선순위를 정합니다.
B) 감사 계획 수립 과정에서 파악된 모든 위험 요소가 감사 과정에서 해결되도록 보장합니다.
C) 활동 목표에 대한 중대한 위험 요소를 고려하고, 해당 위험 요소의 잠재적 영향을 허용 가능한 수준으로 유지하는 방법을 모색한다.
4. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?
A) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
B) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
C) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
5. 다음 중 내부 감사자의 자질 중 지속적인 전문성 개발을 통해 가장 큰 이점을 얻는 것은 무엇입니까?
A) 역량.
B) 성실성.
C) 객관성.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |
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