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

1. 다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?

A) 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
B) 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.
C) 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.

2. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

A) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
B) 그 장교는 작전에 대해 절대 이야기하지 않습니다.
C) 해당 직원은 전문적인 자격이 없습니다.

3. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 상품 관리
B) 구매 요청 승인
C) 입고된 물품과 청구서 대조

4. IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.
B) 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.
C) 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.

5. 다음 중 가장 적절한 감사 목표는 무엇입니까?

A) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.
B) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
C) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.

Solutions: