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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 3: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 4: Ethics and Professionalism | 20% | - Professional Conduct
|
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?
A) 면접 기술이 부족함.
B) 신원조회 부족.
C) 모호한 직무 설명.
2. 내부 감사자가 급여 처리 프로세스 감사 업무를 맡게 되었습니다. 감사자는 감사 계획 수립 단계 중 어느 단계에서 위험 평가를 수행해야 할까요?
A) 자원 할당 후.
B) 과정을 문서화한 후.
C) 감사 업무 목표를 결정한 후.
3. 다음 중 참여 커뮤니케이션의 기준에 해당하는 것은 무엇입니까?
A) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.
B) 기업 윤리 교육의 부실함으로 인해 임원진의 16%가 잠재적 이해 충돌을 보고해야 할 의무를 인지하지 못하고 있었습니다.
C) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.
4. 다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?
A) 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.
B) 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
C) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
5. 다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?
A) 감사 대상 영역 경영진에 대한 사후 설문조사.
B) 승인된 참여 업무 계획서.
C) 직원 역량 평가.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: B |
