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

  • Exam Code: IAA-IAP Korean
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Q & A: 100 Questions and Answers

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IIA IAA-IAP Korean Exam Syllabus Topics:

SectionWeightObjectives
Ethics and Professionalism20%- Professional Conduct
  • 1. Due Professional Care
  • 2. Professional Competence
  • 3. Confidentiality
  • 4. Code of Ethics
Governance, Risk Management, and Control30%- Governance and Risk
  • 1. Governance Processes
  • 2. Internal Control Concepts
  • 3. Risk Management Frameworks
  • 4. Control Activities
Foundations of Internal Auditing35%- Internal Audit Fundamentals
  • 1. Internal Audit Standards
  • 2. Internal Audit Independence and Objectivity
  • 3. Internal Audit Roles and Responsibilities
  • 4. Purpose of Internal Auditing
Fraud Risks15%- Fraud Awareness
  • 1. Fraud Prevention
  • 2. Fraud Detection
  • 3. Fraud Response
  • 4. Fraud Risk Identification

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

Question #1

다음 중 은행의 모든 ​​대출이 충분한 담보로 뒷받침되고, 현재 상환금을 기준으로 대출 기간이 적절하게 산정되었으며, 유동 대출과 비유동 대출로 적절하게 분류되었는지 여부를 판단하는 데 가장 적합한 감사 절차는 무엇입니까?

  • A. 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
  • B. 범용 감사 소프트웨어를 사용하여 전체 대출 파일을 읽고, 마지막 납입일을 기준으로 파일의 연령을 분류한 후, 현재 및 연령별 인구를 기준으로 층화된 통계적 표본을 선택합니다. 선택된 각 대출에 대해 담보의 적절성 및 연령을 검토합니다.
  • C. 지정된 금액 한도를 초과하는 모든 대출에 대해 블록 샘플을 선택하고 해당 대출이 현재 연체되지 않았는지, 그리고 적절하게 분류되었는지 확인합니다. 승인된 각 대출에 대해 대출 기간 및 분류를 검증합니다.
Answer: B

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Question #2

근본 원인 분석과 관련하여 다음 중 옳은 설명은 무엇입니까?

  • A. 근본 원인 분석을 통해 내부 감사자는 여러 원인을 밝혀내고 식별된 각 원인에 대한 통제 개선 사항을 권고할 수 있습니다.
  • B. 근본 원인 분석을 통해 내부 감사자는 조직의 지배구조, 위험 관리 및 통제 프로세스의 효과성과 효율성을 개선할 수 있습니다.
  • C. 근본 원인 분석은 관련 전문 지식이 없더라도 내부 감사자가 실행할 수 있는 간단하고 직관적인 도구입니다.
Answer: A

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Question #3

다음 중 내장형 감사 모듈의 목적은 무엇입니까?

  • A. 마스터 파일의 계정 잔액 정확성을 검증합니다.
  • B. 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
  • C. 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
Answer: C

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Question #4

내부 감사자는 입고 절차에 관한 정보를 수집하던 중 서술형 메모가 해당 절차를 문서화하는 가장 좋은 방법이라고 판단했습니다. 다음 중 감사자의 결정을 가장 잘 뒷받침하는 설명은 무엇입니까?

  • A. 해당 부서에는 종합 매뉴얼이 있습니다.
  • B. 감사 업무에서 효율성을 고려하지 않습니다.
  • C. 과정이 간단하므로 시각적인 설명이 필요하지 않습니다.
Answer: C

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Question #5

구매 시스템에서는 업무가 분리되어 서로 다른 사람이 수행합니다. 한 사람은 상품을 주문하고, 다른 사람은 상품을 수령하며, 또 다른 사람은 상품 대금을 지불합니다. 이는 다음 중 어떤 통제 방식에 해당합니까?

  • A. 예방
  • B. 지침
  • C. 탐정
Answer: A

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