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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 2: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 3: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 4: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 내부 감사자는 재무 부서의 당기 총 급여 비용이 합리적인지 여부를 확인하고자 합니다. 그녀는 실제 월별 급여 비용을 직원 수로 나누어 직원 1인당 평균 비용을 산출합니다. 다음 중 이 평균 비용과의 비교 중 어떤 것이 추세 분석에 해당할까요?
A) 모든 실제 급여 금액의 평균.
B) 동일 업종의 다른 조직의 예산 정보.
C) 이전 두 기간의 해당 부서에 대한 유사 데이터.
2. 내부 감사인 외에, 다음 중 어떤 당사자가 종료 회의 또는 마무리 회의에 참석해야 합니까?
A) 계약 범위에 포함된 영역에 대한 관리
B) 감사위원회 위원
C) 최고경영자
3. 감사 작업 문서에 수집 및 기록된 정보는 다음 사항을 충족하기에 충분해야 합니다.
A) 참여 관찰을 지원하고 참여 목표와 일관성을 유지하십시오.
B) 작업을 반복하여 동일한 결과를 얻고 논리적으로 동일한 결론에 도달하도록 합니다.
C) 경영진이 확인된 모든 통제상의 약점을 해결하기 위해 권장 조치를 효과적으로 이행했는지 확인하십시오.
4. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?
A) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.
B) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
C) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
5. 다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?
A) 프로세스 맵.
B) 위험 및 관리 매트릭스.
C) 상세 순서도.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: B |
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