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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Internal Audit Process | - Audit planning and scoping - Fieldwork and evidence collection - Reporting and communication - Follow-up and monitoring |
| Governance, Risk, and Control | - Governance principles - Risk management concepts - Internal control frameworks |
| Audit Tools and Techniques | - Sampling methods - Data analysis techniques |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?
A) 자원을 할당할 때.
B) 작업 계획을 문서화할 때.
C) 테스트 접근 방식을 개발할 때.
2. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?
A) 판단적 표본 추출.
B) 무작위 샘플링.
C) 속성 샘플링.
3. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?
A) 제어
B) 잔여물
C) 내재적
4. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?
A) 상품 관리
B) 구매 요청 승인
C) 입고된 물품과 청구서 대조
5. IIA 지침에 따르면 다음 중 내부 감사 직책을 채우는 데 가장 적합한 채용 전략은 무엇입니까?
A) 감사 계획을 완수하는 데 필요한 수의 내부 감사원을 채용하십시오.
B) 향후 감사에 대비하여 각 후보자의 역량을 평가합니다.
C) 내부 감사 활동에 필요한 역량을 갖춘 인재를 모집합니다.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: C |
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