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

1. 다음 중 최고 감사 책임자가 내부 감사자의 전문성 유지를 위한 요건을 가장 직접적으로 뒷받침하기 위해 취할 수 있는 조치는 무엇입니까?

A) 교육 및 멘토링 기회를 제공합니다
B) 위험 기반 내부 감사 계획을 수립하십시오.
C) 내부 감사 활동의 목적, 권한 및 책임에 대한 승인을 얻습니다.

2. 다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?

A) 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.
B) 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
C) 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.

3. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?

A) 모호한 직무 설명.
B) 면접 기술이 부족함.
C) 신원조회 부족.

4. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?

A) 전문 용어를 사용하여 지식을 입증하십시오.
B) 가능한 한 자세한 내용을 포함하세요.
C) 공정하고 균형 잡힌 평가를 제공하십시오.

5. 다음 중 경영진이 허용 가능한 위험 수준을 결정하는 데 가장 직접적인 영향을 미치는 것은 무엇일까요?

A) 위험 인식.
B) 위험 감수 능력.
C) 위험 감수 성향.

Solutions: