Pass your actual test with our IIA IAA-IAP Korean training material at first attempt
Updated: Jun 19, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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1. 내부 감사자는 재무 부서의 당기 총 급여 비용이 합리적인지 여부를 확인하고자 합니다. 그녀는 실제 월별 급여 비용을 직원 수로 나누어 직원 1인당 평균 비용을 산출합니다. 다음 중 이 평균 비용과의 비교 중 어떤 것이 추세 분석에 해당할까요?
A) 이전 두 기간의 해당 부서에 대한 유사 데이터.
B) 동일 업종의 다른 조직의 예산 정보.
C) 모든 실제 급여 금액의 평균.
2. 다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?
A) 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
B) 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
C) 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
3. 내부 감사자가 공급업체가 제공하지 않은 서비스에 대해 청구서를 제출하고 대금을 지급받은 사실을 발견했습니다. 이러한 유형의 문제를 해결하는 데 가장 적합한 통제는 다음 중 무엇입니까?
A) 감독자는 지급된 금액이 계약 금액과 일치하는지 확인해야 합니다.
B) 관리자는 결제 시스템에 송장이 입력되는 과정을 관찰해야 합니다.
C) 매입채무 담당자는 상품 및 서비스 수령증과 송장을 대조해야 합니다.
4. 다음 중 내부 감사자의 위험 및 통제 지식을 활용하여 조직이 새로운 위험을 파악하는 데 도움을 주는 컨설팅 활동은 무엇입니까?
A) 조직 통제 자체 평가 촉진
B) 정책 및 절차 개발 지원
C) 제어 설계에 대한 자문
5. 다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?
A) 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
B) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.
C) 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: A |
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