IIA IIA-CIA-Part2 Korean : Internal Audit Engagement (IIA-CIA-Part2 Korean Version)

  • Exam Code: IIA-CIA-Part2-KR
  • Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Korean Version)
  • Updated: Oct 17, 2026
  • Q & A: 793 Questions and Answers

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

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IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:

SectionWeightObjectives
Information Gathering, Analysis and Evaluation40%- Evaluate controls, risks, and process effectiveness
- Gather and verify relevant information and evidence
- Use technology and audit tools effectively
- Apply analytical procedures and data analysis techniques
- Assess compliance with policies, standards, and requirements
Engagement Planning50%- Consider fraud risks and applicable laws/regulations
- Identify and assess risks relevant to the engagement
- Establish engagement criteria and resource requirements
- Determine engagement objectives and scope
- Develop engagement work program
Engagement Supervision and Communication10%- Supervise engagement activities and review workpapers
- Formulate recommendations and action plans
- Monitor and follow up on engagement outcomes
- Develop and communicate engagement observations and conclusions
- Coordinate with stakeholders and resolve issues

IIA Internal Audit Engagement (IIA-CIA-Part2 Korean Version) Sample Questions:

Question #1

일반적으로 결함이 있는 조건을 언급하는 내부 감사 보고서 초안을 검토해야 하는 그룹은 다음 중 어느 것입니까?
1. 클라이언트 매니저와 그녀의 상사.
2. 신고의 유효성에 이의가 있는 자
3. 조치가 필요한 사람.
4. 최종 보고서를 받은 동일한 개인.

  • A. 1개만
  • B. 1, 2, 4
  • C. 1, 2, 3
  • D. 1과 2만
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Correct Answer: C  🗳️

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Question #2

다음 중 기업의 사회적 책임(CSR)에 관해 사실인 진술은 무엇입니까?

  • A. 기업이 CSR 보고에 상당한 자원을 투자했음에도 불구하고 투자자들은 일반적으로 CSR 정보에 의존하지 않습니다.
  • B. 이해관계자에게 영향을 미치는 다른 많은 보고 책임 영역과 달리 CSR은 대체로 자발적입니다.
  • C. CSR에서 탐색하는 많은 영역은 일반적으로 감사 범위 또는 연간 감사 계획에 포함됩니다.
  • D. 일반적으로 운영 관리에는 보고의 공개적 성격에 따라 주요 역할이 없습니다.
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Correct Answer: B  🗳️

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Question #3

내부 감사자는 영업 직원이 배송 전에 시스템에서 주문을 수정하거나 취소할 수 있다는 사실을 발견했습니다. 그녀는 배송 후에도 주문을 수정할 수 있는지 궁금합니다. 다음 중 어떤 유형의 통제 수단을 검토해야 할까요?

  • A. 애플리케이션 컨트롤
  • B. 일괄 처리 제어.
  • C. 일반 IT 제어.
  • D. 논리적 액세스 제어
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Correct Answer: A  🗳️

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Question #4

다음 중 빠르게 변화하는 기술에 신속하게 적응해야 하는 유지 관리 조직에 가장 적합한 구조는 무엇입니까?

  • A. 고객 중심
  • B. 전통적인
  • C. 중앙집중형
  • D. 분산형
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Correct Answer: D  🗳️

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Question #5

IIA 지침에 따르면, 최고 감사 책임자가 내부 감사인이 적절한 전문적 주의를 기울이도록 보장하기 위해 취할 수 있는 다음 조치 중 가장 좋은 것은 무엇입니까?

  • A. 내부 감사 활동을 위한 정책 및 절차 개발
  • B. 감사 활동 중에 내부 감사 활동에 오류가 없는지 확인합니다.
  • C. 내부 감사 활동이 이사회에 기능적으로 보고되도록 보장합니다.
  • D. 경영진이 내부 감사 활동에 요청하는 모든 업무를 수행합니다.
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Correct Answer: A  🗳️

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