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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

A) 수락합니다.
B) 피하세요.
C) 줄이기.

2. 예비 조사의 주된 목적은 무엇입니까?

A) 검토 대상 프로세스에 대한 위험 및 통제 매트릭스를 개발합니다.
B) 해당 계약이 왜 체결되는지 파악하기 위함입니다.
C) 검토 대상 프로세스를 이해하기 위해.

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

A) 촉진 참여.
B) 프로세스 설계 참여.
C) 규정 준수 참여.

4. 내부 감사자가 감사 범위와 목표를 결정하는 것이 적절한 경우는 언제인가?

A) 약혼 이행 중
B) 약혼 계획 중에
C) 최종 참여 보고서에서

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

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

Solutions: