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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?
A) 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
B) 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.
C) 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
2. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?
A) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
B) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
C) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
3. 연례 교육 계획의 일환으로 최고 감사 책임자(CAE)는 지역 감사 교육 기관에 내부 감사팀을 위한 사내 교육 세션을 제공하도록 요청했습니다. 다음 중 이러한 접근 방식의 주요 목적을 가장 잘 설명하는 것은 무엇입니까?
A) 이는 CAE가 내부 감사팀의 개발 노력 결과를 평가하는 데 도움이 됩니다.
B) 이는 내부 감사자가 필요한 수준의 전문성을 유지하는 데 도움이 됩니다.
C) 이는 내부 감사 활동이 독립성을 유지하기 위해 적절한 조직적 지위를 확보하는 데 도움이 됩니다.
4. 다음 중 조직의 위험 관리 프로세스가 효과적으로 운영되고 있음을 나타내는 가장 좋은 지표는 무엇일까요?
A) 경영진은 위험을 고려할 것이라는 내용의 정책 및 절차를 수립했습니다.
B) 해당 조직은 공식적인 운영 위험 관리 프로세스를 시행했습니다.
C) 경영진은 조직이 직면한 위험과 기회 모두에 대해 공개적으로 논의합니다.
5. 다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?
A) 자체 평가 제어.
B) 자동화된 작업 문서.
C) 지속적인 감사.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: A |







