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

1. 내부 감사자가 컴퓨터화된 감사 도구와 기법을 사용하려고 합니다. 다음 중 감사자가 직면할 가능성이 높은 일반적인 장애물은 무엇입니까?

A) 테스트 수행에 필요한 IT 인력을 확보하는 데 어려움이 있었습니다.
B) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 얻는 데 어려움이 있습니다.
C) 해당 도구를 사용하는 데 필요한 전문 IT 기술 부족.

2. 다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?

A) 전자 형식이어야 하고 색인화되어 있어야 합니다.
B) 관련성이 있고 흥미로워야 합니다.
C) 이해하기 쉽고 완전해야 합니다.

3. IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

A) 작업 서류는 전자 형식으로만 작성해야 합니다.
B) 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
C) 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.

4. 일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?

A) 과정 또는 작업.
B) 흐름선.
C) 결정.

5. 다음 중 내부 감사 활동에서 규정 준수 관련 업무가 필요할 가능성이 가장 높은 상황은 무엇입니까?

A) 한 조직이 온라인 고객 정보 시스템의 향상된 서비스를 출시할 준비를 하고 있습니다.
B) 조직은 고정 자산 평가 오류로 인해 재무제표를 수정해야 합니다.
C) 해당 조직은 새로 시행된 산업 보건 및 안전 규정의 적용을 받습니다.

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