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Updated: Jun 10, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?
A) 이사회.
B) 감사위원회.
C) 최고경영자.
2. 내부 감사 활동에 의한 내부 및 외부 벤치마킹은 다음 중 무엇의 예입니까?
A) 분석 절차
B) 문의
C) 확인
3. 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) 이전 두 기간의 해당 부서에 대한 유사 데이터.
B) 동일 업종의 다른 조직의 예산 정보.
C) 모든 실제 급여 금액의 평균.
4. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
A) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
B) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
C) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
5. 다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?
A) 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
B) 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
C) 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: B | Question # 5 Answer: B |
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