Last Updated: Jun 10, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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1. 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) 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.
B) 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.
C) 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
2. 감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?
A) 자원을 할당할 때.
B) 작업 계획을 문서화할 때.
C) 테스트 접근 방식을 개발할 때.
3. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?
A) 계획, 목표 및 예비 위험 평가
B) 현장 조사, 분석 테스트 및 자원
C) 의견 및 최종 참여 커뮤니케이션
4. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?
A) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.
B) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
C) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
5. 프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?
A) 내부 감사 인력의 적정성을 판단하십시오.
B) 필요한 기술 및 감사 도구를 식별합니다.
C) 참여를 위한 출장 및 관련 비용을 산정합니다.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: A | Question # 5 Answer: A |
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