- Exam Code: IAA-IAP-KR
- Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
- Updated: Jun 26, 2026
- Q & A: 100 Questions and Answers
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1. 다음 중 참여 커뮤니케이션의 기준에 해당하는 것은 무엇입니까?
A) 기업 윤리 교육의 부실함으로 인해 임원진의 16%가 잠재적 이해 충돌을 보고해야 할 의무를 인지하지 못하고 있었습니다.
B) 본 감사 테스트는 기업의 사업 행위 및 윤리와 관련된 조직의 정책 및 절차 준수 여부를 평가하기 위해 설계되었습니다.
C) 운영 예산 부족으로 인해 지난 2년간 연례 기업윤리 교육을 실시하지 못했습니다.
2. 다음 중 은행의 모든 대출이 충분한 담보로 뒷받침되고, 현재 상환금을 기준으로 대출 기간이 적절하게 산정되었으며, 유동 대출과 비유동 대출로 적절하게 분류되었는지 여부를 판단하는 데 가장 적합한 감사 절차는 무엇입니까?
A) 지정된 금액 한도를 초과하는 모든 대출에 대해 블록 샘플을 선택하고 해당 대출이 현재 연체되지 않았는지, 그리고 적절하게 분류되었는지 확인합니다. 승인된 각 대출에 대해 대출 기간 및 분류를 검증합니다.
B) 범용 감사 소프트웨어를 사용하여 전체 대출 파일을 읽고, 마지막 납입일을 기준으로 파일의 연령을 분류한 후, 현재 및 연령별 인구를 기준으로 층화된 통계적 표본을 선택합니다. 선택된 각 대출에 대해 담보의 적절성 및 연령을 검토합니다.
C) 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
3. 근본 원인 분석과 관련하여 다음 중 옳은 설명은 무엇입니까?
A) 근본 원인 분석은 관련 전문 지식이 없더라도 내부 감사자가 실행할 수 있는 간단하고 직관적인 도구입니다.
B) 근본 원인 분석을 통해 내부 감사자는 조직의 지배구조, 위험 관리 및 통제 프로세스의 효과성과 효율성을 개선할 수 있습니다.
C) 근본 원인 분석을 통해 내부 감사자는 여러 원인을 밝혀내고 식별된 각 원인에 대한 통제 개선 사항을 권고할 수 있습니다.
4. 내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?
A) 차이 추정 샘플링
B) 크기에 비례하는 확률 샘플링
C) 속성 샘플링
5. 다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?
A) 압력
B) 기회
C) 합리화
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: B |
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