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

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?

A) 발생 가능성에 따라 활동 목표에 대한 위험의 우선순위를 정합니다.
B) 활동 목표에 대한 중대한 위험 요소를 고려하고, 해당 위험 요소의 잠재적 영향을 허용 가능한 수준으로 유지하는 방법을 모색한다.
C) 감사 계획 수립 과정에서 파악된 모든 위험 요소가 감사 과정에서 해결되도록 보장합니다.

2. 내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?

A) 모호한 직무 설명.
B) 면접 기술이 부족함.
C) 신원조회 부족.

3. 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) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
B) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
C) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정

4. 통제 조건 테스트의 주요 목적은 무엇입니까?

A) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
B) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
C) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.

5. 다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?

A) 비즈니스 프로세스 개선
B) 실사
C) 운영

Solutions: