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

1. 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) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
C) 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)

2. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

A) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.
B) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
C) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.

3. 다음 중 내부 감사자의 자질 중 지속적인 전문성 개발을 통해 가장 큰 이점을 얻는 것은 무엇입니까?

A) 역량.
B) 성실성.
C) 객관성.

4. 다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?

A) 프로세스 맵.
B) 위험 및 관리 매트릭스.
C) 상세 순서도.

5. 다음 중 조직의 위험 관리 프로세스가 효과적으로 운영되고 있음을 나타내는 가장 좋은 지표는 무엇일까요?

A) 경영진은 위험을 고려할 것이라는 내용의 정책 및 절차를 수립했습니다.
B) 해당 조직은 공식적인 운영 위험 관리 프로세스를 시행했습니다.
C) 경영진은 조직이 직면한 위험과 기회 모두에 대해 공개적으로 논의합니다.

Solutions: