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: Oct 03, 2026     Q & A: 100 Questions and Answers

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

Question #1

감사 업무의 어느 단계에서 담당 책임자는 이미 완료된 업무와 앞으로 수행해야 할 남은 업무를 파악하게 될까요?

  • A. 자원을 할당할 때.
  • B. 테스트 접근 방식을 개발할 때.
  • C. 작업 계획을 문서화할 때.
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Correct Answer: C  🗳️

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Question #2

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. 유사 산업 또는 조직 단위와 비교하여 검토 대상 프로세스에 대한 벤치마킹 정보
  • C. 검토 대상 프로세스에 대해 실시한 현장 점검 문서
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Correct Answer: C  🗳️

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Question #3

다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

  • A. 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
  • B. 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
  • C. 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
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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. 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
  • B. 해당 직원은 전문적인 자격이 없습니다.
  • C. 그 장교는 작전에 대해 절대 이야기하지 않습니다.
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Correct Answer: A  🗳️

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Question #5

예비 조사의 주된 목적은 무엇입니까?

  • A. 검토 대상 프로세스에 대한 위험 및 통제 매트릭스를 개발합니다.
  • B. 검토 대상 프로세스를 이해하기 위해.
  • C. 해당 계약이 왜 체결되는지 파악하기 위함입니다.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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