IIA : IAA-IAP Korean Questions & Answers
Updated: Jun 10, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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Valid & Actual exam materials for IAA-IAP Korean Exam Passing
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IAA-IAP Korean Practice Q&A's
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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 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
2. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?
A) 수락합니다.
B) 피하세요.
C) 줄이기.
3. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?
A) 해당 상황이 발생하게 된 요인.
B) 조사 과정에서 확인된 사실적 증거.
C) 질환의 재발 방지를 위한 조치.
4. 감사 작업 문서에 수집 및 기록된 정보는 다음 사항을 충족하기에 충분해야 합니다.
A) 경영진이 확인된 모든 통제상의 약점을 해결하기 위해 권장 조치를 효과적으로 이행했는지 확인하십시오.
B) 참여 관찰을 지원하고 참여 목표와 일관성을 유지하십시오.
C) 작업을 반복하여 동일한 결과를 얻고 논리적으로 동일한 결론에 도달하도록 합니다.
5. 내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?
A) 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가
B) 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)
C) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |
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