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

Pass IAA-IAP Korean Exam Cram

Exam Code: IAA-IAP-KR

Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)

Updated: Jul 03, 2026

Q & A: 100 Questions and Answers

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

1. 다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?

A) 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.
B) 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
C) 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.


2. 내부 감사자가 조직의 온라인 결제 시스템을 검토하는 동안 여러 가지 통제상의 문제점을 발견하고 시스템 설계 및 유지 관리에 관련된 주요 직원들을 인터뷰하기로 결정했습니다. 다음 중 해당 인터뷰의 결과를 가장 잘 설명하는 것은 무엇입니까?

A) 분석적 증거.
B) 증언 증거.
C) 증빙 서류.


3. 다음 중 고품질 내부 감사 업무 커뮤니케이션에 포함하기에 적절한 내용은 무엇입니까?

A) 내부 감사팀은 중대한 내부 통제상의 약점이 있을 가능성이 높다는 가정 하에 감사를 수행했습니다. 이번 감사의 목적은 그러한 약점을 밝혀내는 것이었습니다.
B) 내부 감사팀은 조직의 재무 보고 관련 내부 통제에 여러 가지 취약점이 있음을 발견했습니다. 감사팀은 경영진이 이러한 취약점의 근본 원인을 파악할 것을 권고합니다.
C) 내부 감사팀은 연말 결산에 앞서 재무 보고 프로세스에 대한 검토를 실시했습니다. 검토 결과는 조직의 연례 외부 재무 감사 ​​완료에 앞서 경영진의 검토를 위해 제공되었습니다.


4. 내부 감사자가 공급업체가 제공하지 않은 서비스에 대해 청구서를 제출하고 대금을 지급받은 사실을 발견했습니다. 이러한 유형의 문제를 해결하는 데 가장 적합한 통제는 다음 중 무엇입니까?

A) 매입채무 담당자는 상품 및 서비스 수령증과 송장을 대조해야 합니다.
B) 감독자는 지급된 금액이 계약 금액과 일치하는지 확인해야 합니다.
C) 관리자는 결제 시스템에 송장이 입력되는 과정을 관찰해야 합니다.


5. IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

A) 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
B) 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
C) 작업 서류는 전자 형식으로만 작성해야 합니다.


Solutions:

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

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