Prepare with IIA : IAA-IAP Korean exam braindumps as your best preparation materials
Last Updated: Oct 03, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Internal control concepts and frameworks - Governance principles and frameworks - Risk management processes and techniques - Assessing adequacy and effectiveness of controls - Role of internal audit in governance, risk, and control |
| Foundations of Internal Auditing | 35% | - Competence and due professional care - Definition and purpose of internal auditing - Global Internal Audit Standards - International Professional Practices Framework (IPPF) - Quality assurance and improvement program - Independence and objectivity |
| Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Types and indicators of fraud - Fraud risk assessment |
| Ethics and Professionalism | 20% | - Professional values and behavior - Confidentiality and integrity - IIA Code of Ethics - Ethical dilemmas and resolution |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?
- A. 이사회.
- B. 감사위원회.
- C. 최고경영자.
Correct Answer: C 🗳️
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조달 프로세스 컨설팅 업무 중 내부 감사팀은 병원의 의약품 공급 계약을 검토했습니다. 다음 중 내부 감사팀이 조달 프로세스의 효율성을 개선하기 위해 가장 권고할 만한 사항은 무엇일까요?
- A. 조달 과정은 포괄적으로 문서화되어야 합니다.
- B. 조달 프로세스는 명확하게 명시된 요구 사항에서 시작해야 합니다.
- C. 자격을 갖춘 구매 전문가만이 구매 프로세스를 관리해야 합니다.
Correct Answer: B 🗳️
Explanation: Only visible for BraindumpQuiz members. You can sign-up / login (it's free).
상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?
- A. 잔여물
- B. 내재적
- C. 제어
Correct Answer: B 🗳️
Explanation: Only visible for BraindumpQuiz members. You can sign-up / login (it's free).
다음 중 탐정 통제의 예는 무엇입니까?
- A. 직무 분리.
- B. 필수 권한.
- C. 조정.
Correct Answer: C 🗳️
Explanation: Only visible for BraindumpQuiz members. You can sign-up / login (it's free).
IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?
- A. 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
- B. 작업 서류는 전자 형식으로만 작성해야 합니다.
- C. 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
Correct Answer: C 🗳️
Explanation: Only visible for BraindumpQuiz members. You can sign-up / login (it's free).
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