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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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Many CIA exam candidates have already failed the CIA Part 2 exam and are wondering why they continue to fail. The reason is that they are not prepared enough to pass the exam.
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IIA IIA-CIA-Part2 Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Engagement Execution | - Control testing and documentation - Sampling methods and data analysis - Audit evidence collection and evaluation |
| Managing the Internal Audit Function | - Audit plan development and resource management - Quality assurance and improvement program (QAIP) - Internal audit role in governance, risk, and control |
| Communicating Results and Monitoring | - Audit report preparation and communication - Issue tracking and follow-up procedures |
| Engagement Planning | - Engagement objectives and scope definition - Risk assessment for audit engagements - Audit program design |
IIA Internal Audit Engagement (IIA-CIA-Part2 Korean Version) Sample Questions:
내부 감사인은 검토 중인 영역의 경영진이 준비한 은행 조정 사항을 검토했습니다. 감사인은 첨부된 은행 명세서에 은행 명칭, 로고 또는 주소가 없다는 점에 주목했습니다. 다음 중 이 상황에 대한 설명으로 옳은 것은 무엇입니까?
- A. 누락된 정보는 감사와 관련이 없습니다.
- B. 증거가 관련이 없습니다.
- C. 증거가 신뢰할 수 없을 수 있습니다.
- D. 증거가 충분하지 않을 수 있습니다.
Correct Answer: C 🗳️
Explanation: Only visible for PassLeaderVCE members. You can sign-up / login (it's free).
내부 감사자는 대규모 제조 조직의 생산 라인에서 부품 부족으로 인해 가동 중단이 발생한 이유를 파악하라는 요청을 받았습니다.감사자는 전자 교환을 통해 자동 구매를 생성하는 데 사용되는 생산 데이터가 근거리 통신망(LAN)으로 연결된 개인용 컴퓨터에서 수집된다는 사실을 알게 되었습니다.구매는 다음 달 생산 계획과 생산 단위당 필요한 부품을 식별하는 승인된 자재 소요량 계획(MRP)을 기반으로 승인된 공급업체에서 이루어집니다.감사자는 생산 기술 변경에 대한 구매 요구 사항이 업데이트되지 않았기 때문에 가동 중단이 발생한 것으로 의심합니다.감사자의 이론을 테스트하기 위해 다음 감사 절차 중 어떤 것을 사용해야 합니까?
- A. LAN에 입력된 테스트 데이터에서 생성된 구매 주문서를 가장 최근 기간의 생산 데이터에서 생성된 구매 주문서와 비교합니다.
- B. 초과 재고에 대한 보고서를 작성하고 현재 생산량과 재고를 비교합니다.
- C. 현재 생산 추정치와 개정된 생산 기술에 대한 MRP를 기반으로 필요한 부품을 동일 기간 동안 시스템에서 생성된 구매 주문과 비교합니다.
- D. 여러 기간에 대한 생산 추정치와 MRP 샘플을 선택하고 이를 시스템으로 추적하여 입력이 정확한지 확인합니다.
Correct Answer: C 🗳️
Explanation: Only visible for PassLeaderVCE members. You can sign-up / login (it's free).
내부 감사 담당자가 조직의 청구 애플리케이션 계산을 검증하는 업무를 맡았습니다. 이 테스트의 일환으로 내부 감사 담당자는 자동화된 감사 도구를 사용하여 테스트를 위한 거래를 시뮬레이션해야 합니다.
다음 중 이 목적에 가장 적합한 것은 무엇일까요?
- A. 통합 테스트 시설.
- B. 범용 감사 소프트웨어.
- C. 감사 전문가 시스템.
- D. 유틸리티 소프트웨어.
Correct Answer: A 🗳️
Explanation: Only visible for PassLeaderVCE members. You can sign-up / login (it's free).
다음 중 경영진이 정의한 위험 범위에 맞춰 내부 감사 활동을 조정하는 데에는 어떤 이점이 있습니까?
- A. 위험 이벤트는 범주 내에서 다양한 방식으로 발생하므로 조직 전체에 걸친 감사가 필요합니다.
- B. 내부 감사 활동은 경영진의 위험 평가에 의존할 수 있습니다.
- C. 사업 관리자는 각 범주 내에서 발생하는 위험을 파악하고 평가할 수 있습니다.
- D. 정치, 공급업체, 소셜 미디어 등의 위험 범주를 포함하여 완성도가 높아졌습니다.
Correct Answer: D 🗳️
Explanation: Only visible for PassLeaderVCE members. You can sign-up / login (it's free).
조직에 큰 영향을 미치는 새로운 신기술로 인해 CAE(최고 감사 책임자)는 IT 감사를 자주 수행하기를 원하며 특히 이러한 업무의 품질을 개선하는 데 중점을 둡니다. 다음 중 IT 감사 품질이 즉시 향상되고 장기적으로 유지되도록 보장하기 위해 CAE가 가장 실행 가능한 솔루션은 무엇입니까?
- A. IT 부서에서 자격을 갖춘 직원을 초대하여 게스트 감사인으로 봉사하고 IT 감사를 주도합니다.
- B. 외부 IT 전문가와 계약하여 IT 감사에 대한 조언 및 컨설팅 제공
- C. 독립된 외부 IT 전문가를 고용하여 첫 해에 IT 감사 수행
- D. 매년 다른 내부 감사 직원을 IT 감사 회의에 보내 새로운 기술에 대해 학습합니다.
Correct Answer: A 🗳️
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