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

IAA-IAP Korean
  • Exam Code: IAA-IAP-KR
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Updated: Jun 10, 2026
  • Q & A: 100 Questions and Answers

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

1. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

A) 불공정한 보상 관행
B) 적절한 내부 통제 시스템의 부재
C) 개인 의료비를 지불하기 위한 자금의 필요성


2. 구매 시스템에서는 업무가 분리되어 서로 다른 사람이 수행합니다. 한 사람은 상품을 주문하고, 다른 사람은 상품을 수령하며, 또 다른 사람은 상품 대금을 지불합니다. 이는 다음 중 어떤 통제 방식에 해당합니까?

A) 예방
B) 지침
C) 탐정


3. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?

A) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.
B) 해당 업무에 대해 이사회에서 승인한 시간 수.
C) 내부 감사자의 숙련도 및 감사 업무의 복잡성.


4. 다음 중 탐정 통제의 예는 무엇입니까?

A) 조정.
B) 직무 분리.
C) 필수 권한.


5. 투자 감사 책임자는 감사 대상 속성을 결정할 감사팀원을 선정해야 합니다. 다음 중 책임자가 선정하기에 가장 적합한 팀원은 누구입니까?

A) 이전 회사에서 투자 감사 경험을 보유하고 있으나, 현 회사에서는 투자 감사를 수행한 적이 없는 감사인.
B) 6개월 전 투자 부서에서 전입해 온 감사 담당자로, 투자 분야에 대한 전문 지식을 보유하고 있습니다.
C) IT 감사 부서 프로젝트를 이끌어본 경험이 있는, 뛰어난 리더십을 갖춘 감사 담당자.


Solutions:

Question # 1
Answer: B
Question # 2
Answer: A
Question # 3
Answer: C
Question # 4
Answer: A
Question # 5
Answer: B

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