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Following are some reference material for actual IIA IAA-IAP Korean exam test
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| Section | Objectives |
|---|---|
| Audit Tools and Techniques | - Data analysis techniques - Sampling methods |
| Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Governance, Risk, and Control | - Internal control frameworks - Risk management concepts - Governance principles |
| Internal Audit Process | - Fieldwork and evidence collection - Reporting and communication - Follow-up and monitoring - Audit planning and scoping |
감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?
Correct Answer: C 🗳️
Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).
다음 중 검토 중인 프로세스에 대해 가장 신뢰할 수 있는 정보를 제공하는 것은 무엇입니까?
Correct Answer: C 🗳️
Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).
다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?
Correct Answer: C 🗳️
Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).
고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?
Correct Answer: A 🗳️
Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).
예비 조사의 주된 목적은 무엇입니까?
Correct Answer: B 🗳️
Explanation: Only visible for Pass4guide members. You can sign-up / login (it's free).
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