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

  • Exam Code: IAA-IAP Korean
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Updated: Sep 30, 2026
  • Q & A: 100 Questions and Answers

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IIA IAA-IAP Korean Exam Syllabus Topics:

SectionObjectives
Topic 1: Foundations of Internal Auditing- Internal audit definition and purpose
- Ethics and professional standards
Topic 2: Governance, Risk, and Control- Internal control frameworks
- Risk management concepts
- Governance principles
Topic 3: Internal Audit Process- Follow-up and monitoring
- Audit planning and scoping
- Reporting and communication
- Fieldwork and evidence collection
Topic 4: Audit Tools and Techniques- Data analysis techniques
- Sampling methods

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

Question #1

감사 계획 수립 과정에서 내부 감사자가 검토 대상 프로세스를 이해하는 데 필요한 관련 정보를 얻을 수 있는 자료는 다음 중 무엇입니까?

  • A. 내부 감사 활동의 연간 감사 계획 및 그 수립 과정에 대한 논의
  • B. 문서화된 계획, 정책, 절차 및 경영진과의 논의를 바탕으로 검토 대상 프로세스의 임무, 전략적 목표 및 핵심 성과 지표
  • C. 검토 대상 프로세스에 대한 외부 재무 감사 ​​최종 보고서(경영진의 시정 조치 계획 현황 포함)
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Correct Answer: B  🗳️

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Question #2

다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

  • A. 계획, 목표 및 예비 위험 평가
  • B. 의견 및 최종 참여 커뮤니케이션
  • C. 현장 조사, 분석 테스트 및 자원
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Correct Answer: A  🗳️

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Question #3

다음 중 제어 설계의 적절성과 관련하여 참인 진술은 무엇입니까?

  • A. 2차 통제가 위험을 효과적으로 완화할 수 있는 한 통제 설계는 적절하다고 간주됩니다.
  • B. 통제 설계의 적절성 여부와 관계없이, 내부 감사 프로세스의 무결성을 입증하기 위해서는 모든 핵심 통제의 운영 효과성을 평가하는 것이 중요합니다.
  • C. 제어 방식이 효과적이라 하더라도 설계가 부적절하면 제어 목표를 달성하지 못할 수 있습니다.
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Correct Answer: C  🗳️

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Question #4

다음 중 경영진이 허용 가능한 위험 수준을 결정하는 데 가장 직접적인 영향을 미치는 것은 무엇일까요?

  • A. 위험 감수 능력.
  • B. 위험 감수 성향.
  • C. 위험 인식.
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Correct Answer: B  🗳️

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Question #5

다음 중 검토 중인 프로세스에 대해 가장 신뢰할 수 있는 정보를 제공하는 것은 무엇입니까?

  • A. 검토 대상 과정에 대한 설문 조사 응답과 같은 증언 증거
  • B. 검토 대상 프로세스에 대해 실시한 현장 점검 문서
  • C. 유사 산업 또는 조직 단위와 비교하여 검토 대상 프로세스에 대한 벤치마킹 정보
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Correct Answer: B  🗳️

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