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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Foundations of Internal Auditing | - Internal audit definition and purpose - Ethics and professional standards |
| Topic 2: Governance, Risk, and Control | - Governance principles - Internal control frameworks - Risk management concepts |
| Topic 3: Internal Audit Process | - Reporting and communication - Audit planning and scoping - Follow-up and monitoring - Fieldwork and evidence collection |
| Topic 4: Audit Tools and Techniques | - Data analysis techniques - Sampling methods |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?
A) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
B) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
C) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
2. 다음 중 내부 감사자의 자질 중 지속적인 전문성 개발을 통해 가장 큰 이점을 얻는 것은 무엇입니까?
A) 역량.
B) 성실성.
C) 객관성.
3. 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) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
C) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.
4. 경영진은 최고 감사 책임자(CAE)에게 내년 연례 감사 계획에 조직의 보건 및 안전 프로그램에 대한 감사를 포함시켜 줄 것을 요청했습니다. 그러나 내부 감사 부서에는 이 분야에 대한 전문성이 없습니다. 다음 중 CAE가 취해야 할 가장 적절한 조치는 무엇일까요?
A) 경영진이 감사를 진행하기 전에 철저한 위험 평가를 실시하여 감사 방향을 제시할 수 있도록 하는 조건으로 요청을 수락합니다.
B) 경영진의 동의를 얻어 전문적인 지식이 필요하지 않도록 감사 범위를 수정합니다.
C) 내부 전문가와 협력하여 감사를 완료합니다.
5. 감사 계획 수립 과정에서 다음 중 어떤 것이 내부 감사자에게 감사 대상 프로세스에 대한 충분한 이해를 제공할까요?
A) 동일 프로세스에 대한 이전 내부 감사의 철저함에 대한 경영진의 의견.
B) 프로세스의 목표 및 위험 관리.
C) 조직의 사명, 비전 및 전략적 목표.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: B |
