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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Internal Audit Process | - Reporting and communication - Audit planning and scoping - Fieldwork and evidence collection - Follow-up and monitoring |
| Topic 2: Foundations of Internal Auditing | - Internal audit definition and purpose - Ethics and professional standards |
| Topic 3: Governance, Risk, and Control | - Internal control frameworks - Risk management concepts - Governance principles |
| Topic 4: Audit Tools and Techniques | - Sampling methods - Data analysis techniques |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?
A) 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
B) 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
C) 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
2. 다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?
A) 소셜 미디어
B) 스프레드시트 소프트웨어
C) 워드 프로세싱 소프트웨어
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. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?
A) 위험 노출을 줄이기 위한 권고사항.
B) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
C) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
5. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?
A) 무작위 샘플링.
B) 판단적 표본 추출.
C) 속성 샘플링.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: B |
