Purchase IIA : IAA-IAP Korean Exam Materials and then pass exam easily
Updated: Jun 19, 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 은행의 모든 대출이 충분한 담보로 뒷받침되고, 현재 상환금을 기준으로 대출 기간이 적절하게 산정되었으며, 유동 대출과 비유동 대출로 적절하게 분류되었는지 여부를 판단하는 데 가장 적합한 감사 절차는 무엇입니까?
A) 지정된 금액 한도를 초과하는 모든 대출에 대해 블록 샘플을 선택하고 해당 대출이 현재 연체되지 않았는지, 그리고 적절하게 분류되었는지 확인합니다. 승인된 각 대출에 대해 대출 기간 및 분류를 검증합니다.
B) 범용 감사 소프트웨어를 사용하여 전체 대출 파일을 읽고, 마지막 납입일을 기준으로 파일의 연령을 분류한 후, 현재 및 연령별 인구를 기준으로 층화된 통계적 표본을 선택합니다. 선택된 각 대출에 대해 담보의 적절성 및 연령을 검토합니다.
C) 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
2. 선임 내부 감사 담당자가 조직의 글로벌 구매 부서에 대한 규정 준수 감사를 계획하고 있습니다.
다음 기준 중 참여 목표를 설정하는 데 있어 관련 있는 고려 사항은 무엇입니까?
A) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정
B) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
C) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
3. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?
A) 현장 조사, 분석 테스트 및 자원
B) 의견 및 최종 참여 커뮤니케이션
C) 계획, 목표 및 예비 위험 평가
4. 감사 계획 수립 과정에서 내부 감사자가 검토 대상 프로세스를 이해하는 데 필요한 관련 정보를 얻을 수 있는 자료는 다음 중 무엇입니까?
A) 검토 대상 프로세스에 대한 외부 재무 감사 최종 보고서(경영진의 시정 조치 계획 현황 포함)
B) 내부 감사 활동의 연간 감사 계획 및 그 수립 과정에 대한 논의
C) 문서화된 계획, 정책, 절차 및 경영진과의 논의를 바탕으로 검토 대상 프로세스의 임무, 전략적 목표 및 핵심 성과 지표
5. 다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?
A) 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.
B) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
C) 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: C |
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