Instantly download IAA-IAP Korean updated real questions
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Updated: Jun 12, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?
A) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.
B) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
C) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
2. 다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?
A) 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
B) 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
C) 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
3. 예비 조사의 주된 목적은 무엇입니까?
A) 해당 계약이 왜 체결되는지 파악하기 위함입니다.
B) 검토 대상 프로세스에 대한 위험 및 통제 매트릭스를 개발합니다.
C) 검토 대상 프로세스를 이해하기 위해.
4. 내부 감사자가 급여 처리 프로세스 감사 업무를 맡게 되었습니다. 감사자는 감사 계획 수립 단계 중 어느 단계에서 위험 평가를 수행해야 할까요?
A) 과정을 문서화한 후.
B) 감사 업무 목표를 결정한 후.
C) 자원 할당 후.
5. 내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?
A) 속성 샘플링
B) 크기에 비례하는 확률 샘플링
C) 차이 추정 샘플링
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: A |
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