IIA IAA-IAP Korean Q&A - in .pdf

  • Exam Code: IAA-IAP Korean
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Updated: Oct 01, 2026
  • Q & A: 100 Questions and Answers
  • Printable IIA IAA-IAP Korean PDF Format. It is an electronic file format regardless of the operating system platform.
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IIA IAA-IAP Korean Q&A - Testing Engine

  • Exam Code: IAA-IAP Korean
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Updated: Oct 01, 2026
  • Q & A: 100 Questions and Answers
  • Install on multiple computers for self-paced, at-your-convenience training.
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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

Question #1

다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?

  • A. 발생 가능성에 따라 활동 목표에 대한 위험의 우선순위를 정합니다.
  • B. 감사 계획 수립 과정에서 파악된 모든 위험 요소가 감사 과정에서 해결되도록 보장합니다.
  • C. 활동 목표에 대한 중대한 위험 요소를 고려하고, 해당 위험 요소의 잠재적 영향을 허용 가능한 수준으로 유지하는 방법을 모색한다.
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Correct Answer: C  🗳️

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Question #2

다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?

  • A. 최고 감사 책임자와 고위 경영진이 참여해야 합니다.
  • B. 이는 내부 감사 활동과 검토 대상 영역의 경영진 간의 관계를 강화할 것으로 기대됩니다.
  • C. 주로 내부 감사자가 검토 대상 영역의 경영진에게 일방적으로 정보를 전달하는 방식입니다.
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Correct Answer: B  🗳️

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Question #3

다음 중 내장형 감사 모듈의 목적은 무엇입니까?

  • A. 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
  • B. 마스터 파일의 계정 잔액 정확성을 검증합니다.
  • C. 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
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Correct Answer: C  🗳️

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Question #4

고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?

  • A. 해당 직원은 전문적인 자격이 없습니다.
  • B. 그 장교는 작전에 대해 절대 이야기하지 않습니다.
  • C. 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
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Correct Answer: C  🗳️

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Question #5

IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?

  • A. 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.
  • B. 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.
  • C. 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.
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Correct Answer: A  🗳️

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