You can see the recruitment on the Internet, and the requirements for IIA certification are getting higher and higher. As the old saying goes, skills will never be burden. So for us, with one more certification, we will have one more bargaining chip in the future. However, it is difficult for many people to get a IIA certification, because the busy people seldom have much time to read the books they need. So how should people solve this problem? At this time, people should to need some good study materials. Not only will our study materials help you pass exam, but it will also save your valuable time. Now let me introduce our IAA-IAP Korean exam questions to you in detail.

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

1. 다음 중 품질 감사 작업 문서를 가장 잘 설명하는 것은 무엇입니까?

A) 전자 형식이어야 하고 색인화되어 있어야 합니다.
B) 이해하기 쉽고 완전해야 합니다.
C) 관련성이 있고 흥미로워야 합니다.

2. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

A) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
B) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.
C) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.

3. 급여 부서 감사 도중, 급여 담당 직원이 내부 감사관에게 동료 직원이 최근 몇 주 동안 심한 개인적 스트레스를 받아 평소와 다른 실수를 여러 차례 저질렀다고 비밀리에 알렸습니다. 급여 담당 직원은 감사관에게 감사 결과 보고서를 작성할 때 해당 동료 직원을 배려해 달라고 요청했습니다. 감사관이 이 요청을 고려하여 감사 결과를 수정한다면, 다음 중 IIA 윤리 강령의 어떤 원칙을 위반하는 것일까요?

A) 객관성 및 기밀 유지.
B) 청렴성 및 기밀 유지.
C) 청렴성과 객관성.

4. 조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?

A) 이사회.
B) 감사위원회.
C) 최고경영자.

5. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?

A) 질환의 재발 방지를 위한 조치.
B) 조사 과정에서 확인된 사실적 증거.
C) 해당 상황이 발생하게 된 요인.

Solutions: