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

1. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

A) 줄이기.
B) 피하세요.
C) 수락합니다.

2. 내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?

A) 위험 노출을 줄이기 위한 권고사항.
B) 제어 장치가 효율적으로 작동하고 있음을 확인했습니다.
C) 감사 과정에서 발견된 미비점이 시정되었다는 보고서입니다.

3. 다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?

A) 상품 관리
B) 구매 요청 승인
C) 입고된 물품과 청구서 대조

4. 내부 감사자는 매입채무 감사 업무 중 공급업체 송장이 중복 지급될 수 있는 위험을 발견했습니다. 다음 중 이러한 위험을 완화하기 위한 적절한 예방 통제는 무엇일까요?

A) 동일 공급업체로부터 발행된 동일한 금액의 송장을 식별하여 최초 송장 발행 후 지급을 금지하는 시스템 제어 기능.
B) 동일 공급업체의 동일한 송장 번호와 날짜를 결제 전에 식별하는 시스템 제어 기능.
C) 지급된 공급업체 송장과 공급업체가 제공하는 월별 송장 명세서를 대조하는 수동 관리 방식.

5. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

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

Solutions: