Try IIA : IAA-IAP Korean practice torrent pass for sure
Updated: Jun 13, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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Valid & updated IAA-IAP Korean study torrent for sure pass
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IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 내부 감사자는 입고 절차에 관한 정보를 수집하던 중 서술형 메모가 해당 절차를 문서화하는 가장 좋은 방법이라고 판단했습니다. 다음 중 감사자의 결정을 가장 잘 뒷받침하는 설명은 무엇입니까?
A) 과정이 간단하므로 시각적인 설명이 필요하지 않습니다.
B) 감사 업무에서 효율성을 고려하지 않습니다.
C) 해당 부서에는 종합 매뉴얼이 있습니다.
2. 감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?
A) 테스트 접근 방식을 개발할 때.
B) 작업 계획을 문서화할 때.
C) 자원을 할당할 때.
3. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?
A) 불공정한 보상 관행
B) 적절한 내부 통제 시스템의 부재
C) 개인 의료비를 지불하기 위한 자금의 필요성
4. 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) 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.
B) 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
C) 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.
5. 다음 중 내재적 위험과 잔여 위험의 차이점을 가장 잘 설명하는 것은 무엇입니까?
A) 내재적 위험은 위험의 심각도를 변경하기 위한 구체적인 조치나 통제가 없을 때의 위험 수준이며, 잔여 위험은 시정 조치를 시행한 후에도 남아 있는 위험입니다.
B) 내재적 위험은 조직이 기꺼이 감수할 수 있는 위험 수준이고, 잔여 위험은 조직이 용납할 수 없다고 판단하는 위험 수준입니다.
C) 내재적 위험은 위험 평가 프로세스 이전의 위험 수준이고, 잔여 위험은 위험 평가 프로세스 완료 후 남아있는 위험 수준입니다.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
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