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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Audit Tools and Techniques | - Data analysis techniques - Sampling methods |
| Topic 2: Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Topic 3: Governance, Risk, and Control | - Governance principles - Internal control frameworks - Risk management concepts |
| Topic 4: Internal Audit Process | - Fieldwork and evidence collection - Audit planning and scoping - Follow-up and monitoring - Reporting and communication |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 중 최고 감사 책임자가 내부 감사자의 전문성 유지를 위한 요건을 가장 직접적으로 뒷받침하기 위해 취할 수 있는 조치는 무엇입니까?
- A. 위험 기반 내부 감사 계획을 수립하십시오.
- B. 교육 및 멘토링 기회를 제공합니다
- C. 내부 감사 활동의 목적, 권한 및 책임에 대한 승인을 얻습니다.
Correct Answer: B 🗳️
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다음 중 검토 중인 프로세스에 대해 가장 신뢰할 수 있는 정보를 제공하는 것은 무엇입니까?
- A. 검토 대상 과정에 대한 설문 조사 응답과 같은 증언 증거
- B. 검토 대상 프로세스에 대해 실시한 현장 점검 문서
- C. 유사 산업 또는 조직 단위와 비교하여 검토 대상 프로세스에 대한 벤치마킹 정보
Correct Answer: B 🗳️
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내부 감사인 외에, 다음 중 어떤 당사자가 종료 회의 또는 마무리 회의에 참석해야 합니까?
- A. 감사위원회 위원
- B. 최고경영자
- C. 계약 범위에 포함된 영역에 대한 관리
Correct Answer: C 🗳️
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통제 조건 테스트의 주요 목적은 무엇입니까?
- A. 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
- B. 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
- C. 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
Correct Answer: B 🗳️
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최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?
- A. 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
- B. 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
- C. 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
Correct Answer: B 🗳️
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