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

1. 전체 모집단을 대표할 것으로 예상되는 비무작위 선택 과정을 사용하는 표본 추출 기법은 무엇입니까?

A) 무작위 샘플링.
B) 속성 샘플링.
C) 판단적 표본 추출.

2. 일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?

A) 흐름선.
B) 과정 또는 작업.
C) 결정.

3. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

A) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
B) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
C) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.

4. 다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

A) 공통 규모 재무제표 분석
B) 추세 분석
C) 비율 분석

5. 통제 조건 테스트의 주요 목적은 무엇입니까?

A) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
B) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
C) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.

Solutions: