Prepare with latest IIA IAA-IAP Korean Pass-King Actual Torrent
Updated: Aug 18, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - IIA Code of Ethics - Professional values and behavior - Confidentiality and integrity - Ethical dilemmas and resolution |
| Topic 2: Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Fraud risk assessment - Types and indicators of fraud |
| Topic 3: Governance, Risk Management, and Control | 30% | - Risk management processes and techniques - Role of internal audit in governance, risk, and control - Governance principles and frameworks - Internal control concepts and frameworks - Assessing adequacy and effectiveness of controls |
| Topic 4: Foundations of Internal Auditing | 35% | - International Professional Practices Framework (IPPF) - Quality assurance and improvement program - Competence and due professional care - Independence and objectivity - Global Internal Audit Standards - Definition and purpose of internal auditing |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
A) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
B) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
C) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
2. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?
A) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
B) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.
C) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
3. 통제 조건 테스트의 주요 목적은 무엇입니까?
A) 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
B) 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
C) 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
4. 다음 중 내부 감사자가 사기와 관련하여 갖춰야 할 지식, 기술 및 능력을 가장 잘 설명하는 것은 무엇입니까?
A) 사기 탐지 및 조사에 대한 전문성.
B) 사기 위험을 평가할 수 있는 충분한 지식.
C) 사기 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.
5. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?
A) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
B) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
C) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: B | Question # 5 Answer: A |
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