Internal Audit Practitioner (IAA-IAP Korean Version): IAA-IAP Exam


"Internal Audit Practitioner (IAA-IAP Korean Version)", also known as IAA-IAP exam, is a IIA Certification. With the complete collection of questions and answers, ExamcollectionPass has assembled to take you through 100 Q&As to your IAA-IAP Exam preparation. In the IAA-IAP exam resources, you will cover every field and category in IIA Certification Certification helping to ready you for your successful IIA Certification.

  • Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Total Questions: 100
  • Certification Provider: IIA
  • Corresponding Certification: IIA Certification
  • Updated on: Oct 03, 2026

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IIA IAA-IAP Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Risks and Controls15%- Fraud prevention and detection controls
- Types and indicators of fraud
- Internal audit responsibilities regarding fraud
- Fraud risk assessment
Topic 2: Ethics and Professionalism20%- Professional values and behavior
- Ethical dilemmas and resolution
- IIA Code of Ethics
- Confidentiality and integrity
Topic 3: Governance, Risk Management, and Control30%- Governance principles and frameworks
- Risk management processes and techniques
- Role of internal audit in governance, risk, and control
- Assessing adequacy and effectiveness of controls
- Internal control concepts and frameworks
Topic 4: Foundations of Internal Auditing35%- International Professional Practices Framework (IPPF)
- Definition and purpose of internal auditing
- Global Internal Audit Standards
- Independence and objectivity
- Quality assurance and improvement program
- Competence and due professional care

IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:

다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?

  • A. 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.
  • B. 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.
  • C. 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?

  • A. 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.
  • B. 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
  • C. 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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다음 중 내부 감사 활동이 경영진의 부당한 간섭으로부터 자유롭도록 가장 잘 보장하는 것은 무엇입니까?

  • A. 기준에 부합하는 포괄적이고 문서화가 잘 된 감사 정책 및 절차.
  • B. 유능하고 독립적인 구성원으로 이루어진 이사회 감사위원회.
  • C. 최고 감사 책임자와 이사회 간의 기능적 보고 관계를 정의하는 감사 헌장.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?

  • A. 지속적인 감사.
  • B. 자동화된 작업 문서.
  • C. 자체 평가 제어.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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내부 감사자가 조직의 온라인 결제 시스템을 검토하는 동안 여러 가지 통제상의 문제점을 발견하고 시스템 설계 및 유지 관리에 관련된 주요 직원들을 인터뷰하기로 결정했습니다. 다음 중 해당 인터뷰의 결과를 가장 잘 설명하는 것은 무엇입니까?

  • A. 증언 증거.
  • B. 증빙 서류.
  • C. 분석적 증거.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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