Exam Code: IAA-IAP-KR
Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
Updated: Jun 10, 2026
Q & A: 100 Questions and Answers
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1. 출장비 감사 과정에서 내부 감사자는 회계 담당 직원이 경비 보고서를 관리자에게 검토 및 승인받기 전에 상당한 시간을 들여 미리 검토하는 것을 발견했습니다. 연간 모든 경비 보고서의 총액은 조직 전체 예산의 1% 미만입니다. 다음 중 검토 횟수를 줄이도록 권고하는 감사자의 의견을 가장 잘 뒷받침하는 것은 무엇입니까?
A) 통제 비용이 이익보다 크다.
B) 검토 과정에서 노력이 중복되는 것은 불필요합니다.
C) 출장비 부정행위의 내재적 위험은 낮습니다.
2. 새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?
A) 외부 벤치마킹.
B) 비율 분석.
C) 추세 분석.
3. 다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?
A) 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
B) 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
C) 최고 감사 책임자와 고위 경영진이 참여해야 합니다.
4. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?
A) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
B) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
C) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
5. 감사 계획 수립 과정에서 다음 중 어떤 것이 내부 감사자에게 감사 대상 프로세스에 대한 충분한 이해를 제공할까요?
A) 조직의 사명, 비전 및 전략적 목표.
B) 프로세스의 목표 및 위험 관리.
C) 동일 프로세스에 대한 이전 내부 감사의 철저함에 대한 경영진의 의견.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: B |
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