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Instant Download IIA : IAA-IAP Korean Questions & Answers as PDF & Test Engine
- Exam Code: IAA-IAP
- Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
- Updated: Oct 05, 2026
- No. of Questions: 100 Questions and Answers
- Download Limit: Unlimited
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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Internal Auditing | 35% | - International Professional Practices Framework (IPPF) - Quality assurance and improvement program - Independence and objectivity - Global Internal Audit Standards - Competence and due professional care - Definition and purpose of internal auditing |
| Topic 2: Ethics and Professionalism | 20% | - Confidentiality and integrity - Professional values and behavior - Ethical dilemmas and resolution - IIA Code of Ethics |
| Topic 3: Governance, Risk Management, and Control | 30% | - Internal control concepts and frameworks - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Risk management processes and techniques - Role of internal audit in governance, risk, and control |
| Topic 4: Fraud Risks and Controls | 15% | - Fraud risk assessment - Internal audit responsibilities regarding fraud - Types and indicators of fraud - Fraud prevention and detection controls |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 중 내부 감사자의 자질 중 지속적인 전문성 개발을 통해 가장 큰 이점을 얻는 것은 무엇입니까?
- A. 역량.
- B. 성실성.
- C. 객관성.
Correct Answer: A 🗳️
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다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?
- A. 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.
- B. 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
- C. 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.
Correct Answer: C 🗳️
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내부 감사자가 공급업체가 제공하지 않은 서비스에 대해 청구서를 제출하고 대금을 지급받은 사실을 발견했습니다. 이러한 유형의 문제를 해결하는 데 가장 적합한 통제는 다음 중 무엇입니까?
- A. 감독자는 지급된 금액이 계약 금액과 일치하는지 확인해야 합니다.
- B. 관리자는 결제 시스템에 송장이 입력되는 과정을 관찰해야 합니다.
- C. 매입채무 담당자는 상품 및 서비스 수령증과 송장을 대조해야 합니다.
Correct Answer: C 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?
- A. 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
- B. 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가
- C. 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)
Correct Answer: B 🗳️
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다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?
- A. 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
- B. 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
- C. 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
Correct Answer: B 🗳️
Explanation: Only visible for Lead2Passed members. You can sign-up / login (it's free).
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