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

1. 내부 감사인 외에, 다음 중 어떤 당사자가 종료 회의 또는 마무리 회의에 참석해야 합니까?

A) 최고경영자
B) 계약 범위에 포함된 영역에 대한 관리
C) 감사위원회 위원

2. 다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?

A) 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
B) 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.
C) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.

3. 다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?

A) 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.
B) 위험 관리 활동 조정.
C) 조직의 위험 감수 수준 설정.

4. 다음 중 내부 감사 보증 서비스로 간주될 가능성이 가장 높은 것은 무엇입니까?

A) 규정 준수 참여.
B) 촉진 참여.
C) 프로세스 설계 참여.

5. 근본 원인 분석과 관련하여 다음 중 옳은 설명은 무엇입니까?

A) 근본 원인 분석은 관련 전문 지식이 없더라도 내부 감사자가 실행할 수 있는 간단하고 직관적인 도구입니다.
B) 근본 원인 분석을 통해 내부 감사자는 여러 원인을 밝혀내고 식별된 각 원인에 대한 통제 개선 사항을 권고할 수 있습니다.
C) 근본 원인 분석을 통해 내부 감사자는 조직의 지배구조, 위험 관리 및 통제 프로세스의 효과성과 효율성을 개선할 수 있습니다.

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