Prepare with IIA : IAA-IAP Korean exam braindumps as your best preparation materials
Updated: Aug 19, 2026
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IIA IAA-IAP Korean Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
| Exam Name: | Internal Audit Practitioner Examination |
| Exam Number: | IAA-IAP |
| Exam Duration: | 150 minutes |
| Exam Format: | Multiple Choice Questions, Computer-based Exam |
| Real Exam Qty: | 125 |
| Available Languages: | Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese |
| Passing Score: | 600 out of 750 |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Certificate Validity Period: | Permanent (from 28 May 2025 onwards; previously 3 years) |
| Exam Price: | USD 280 - USD 445 (varies by member/non-member and region) |
| Recommended Training: | IIA Official IAP Study Materials IIA Learning and Education |
| Exam Registration: | Pearson VUE Registration IIA Certification Candidate Management System |
| Sample Questions: | IIA IAA-IAP Korean Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers or online proctored |
| Pre Condition: | No formal education or experience prerequisites; open to students, new auditors, and professionals |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - Ethical dilemmas and resolution - Professional values and behavior - IIA Code of Ethics - Confidentiality and integrity |
| Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Types and indicators of fraud - Fraud risk assessment |
| Governance, Risk Management, and Control | 30% | - Role of internal audit in governance, risk, and control - Assessing adequacy and effectiveness of controls - Internal control concepts and frameworks - Risk management processes and techniques - Governance principles and frameworks |
| Foundations of Internal Auditing | 35% | - Quality assurance and improvement program - Global Internal Audit Standards - International Professional Practices Framework (IPPF) - Definition and purpose of internal auditing - Competence and due professional care - Independence and objectivity |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?
A) 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
B) 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
C) 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
2. IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?
A) 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
B) 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.
C) 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
3. 다음 중 최고 감사 책임자가 내부 감사자의 전문성 유지를 위한 요건을 가장 직접적으로 뒷받침하기 위해 취할 수 있는 조치는 무엇입니까?
A) 교육 및 멘토링 기회를 제공합니다
B) 위험 기반 내부 감사 계획을 수립하십시오.
C) 내부 감사 활동의 목적, 권한 및 책임에 대한 승인을 얻습니다.
4. 다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?
A) 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.
B) 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
C) 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
5. 근본 원인 분석과 관련하여 다음 중 옳은 설명은 무엇입니까?
A) 근본 원인 분석을 통해 내부 감사자는 조직의 지배구조, 위험 관리 및 통제 프로세스의 효과성과 효율성을 개선할 수 있습니다.
B) 근본 원인 분석을 통해 내부 감사자는 여러 원인을 밝혀내고 식별된 각 원인에 대한 통제 개선 사항을 권고할 수 있습니다.
C) 근본 원인 분석은 관련 전문 지식이 없더라도 내부 감사자가 실행할 수 있는 간단하고 직관적인 도구입니다.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: B |
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