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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Assessing adequacy and effectiveness of controls - Risk management processes and techniques - Governance principles and frameworks - Internal control concepts and frameworks - Role of internal audit in governance, risk, and control |
| Foundations of Internal Auditing | 35% | - Independence and objectivity - Competence and due professional care - Global Internal Audit Standards - Quality assurance and improvement program - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) |
| Fraud Risks and Controls | 15% | - Types and indicators of fraud - Internal audit responsibilities regarding fraud - Fraud risk assessment - Fraud prevention and detection controls |
| Ethics and Professionalism | 20% | - IIA Code of Ethics - Ethical dilemmas and resolution - Professional values and behavior - Confidentiality and integrity |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
급여 부서 감사 도중, 급여 담당 직원이 내부 감사관에게 동료 직원이 최근 몇 주 동안 심한 개인적 스트레스를 받아 평소와 다른 실수를 여러 차례 저질렀다고 비밀리에 알렸습니다. 급여 담당 직원은 감사관에게 감사 결과 보고서를 작성할 때 해당 동료 직원을 배려해 달라고 요청했습니다. 감사관이 이 요청을 고려하여 감사 결과를 수정한다면, 다음 중 IIA 윤리 강령의 어떤 원칙을 위반하는 것일까요?
- A. 청렴성과 객관성.
- B. 객관성 및 기밀 유지.
- C. 청렴성 및 기밀 유지.
Correct Answer: A 🗳️
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내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?
- A. 속성 샘플링
- B. 차이 추정 샘플링
- C. 크기에 비례하는 확률 샘플링
Correct Answer: A 🗳️
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감사 계획 수립 과정에서 내부 감사자가 검토 대상 프로세스를 이해하는 데 필요한 관련 정보를 얻을 수 있는 자료는 다음 중 무엇입니까?
- A. 검토 대상 프로세스에 대한 외부 재무 감사 최종 보고서(경영진의 시정 조치 계획 현황 포함)
- B. 내부 감사 활동의 연간 감사 계획 및 그 수립 과정에 대한 논의
- C. 문서화된 계획, 정책, 절차 및 경영진과의 논의를 바탕으로 검토 대상 프로세스의 임무, 전략적 목표 및 핵심 성과 지표
Correct Answer: C 🗳️
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사기 삼각형의 세 가지 요소를 바탕으로, 다음 중 기회 요소와 관련된 사기 지표로 간주될 수 있는 것은 무엇입니까?
- A. 준비금은 영업 실적이 투자자의 기대에 미치지 못할 경우를 대비하여 최대한 많은 금액을 적립하기 위해 보수적인 가정을 바탕으로 설정되었습니다.
- B. 경영진은 사업부 관리자를 위한 재무 성과 목표를 설정합니다. 이러한 목표에는 연간 매출의 상당한 증가와 시장 점유율 확대가 포함됩니다.
- C. 업무 분담이 제대로 이루어지지 않아 비서가 상사의 승인 없이 일회성 공급업체에 대한 지급을 승인할 수 있습니다.
Correct Answer: C 🗳️
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다음 중 최고 감사 책임자가 새로운 내부 감사 활동을 수립할 때 수행해야 할 가장 중요한 초기 조치는 무엇입니까?
- A. 내부 감사 활동에 대한 윤리 강령을 수립합니다.
- B. 내부 감사 헌장을 수립합니다.
- C. 내부 감사 예산을 승인합니다.
Correct Answer: B 🗳️
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