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Last Updated: Oct 03, 2026

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IIA IAA-IAP Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Foundations of Internal Auditing35%- Competence and due professional care
- Independence and objectivity
- Global Internal Audit Standards
- Quality assurance and improvement program
- International Professional Practices Framework (IPPF)
- Definition and purpose of internal auditing
Topic 2: Fraud Risks and Controls15%- Fraud prevention and detection controls
- Internal audit responsibilities regarding fraud
- Fraud risk assessment
- Types and indicators of fraud
Topic 3: Ethics and Professionalism20%- IIA Code of Ethics
- Confidentiality and integrity
- Ethical dilemmas and resolution
- Professional values and behavior
Topic 4: Governance, Risk Management, and Control30%- Role of internal audit in governance, risk, and control
- Governance principles and frameworks
- Internal control concepts and frameworks
- Assessing adequacy and effectiveness of controls
- Risk management processes and techniques

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

Question #1

다음 중 최고 감사 책임자(CAE)와 관련된 어떤 상황이 내부 감사 활동의 독립성을 가장 저해할 가능성이 높습니까?

  • A. CAE는 조직 전체의 기록, 인력 및 자산에 직접 접근할 수 있습니다.
  • B. CAE는 조직의 회계 책임자에게 직접 보고하며, 내부 감사 활동은 회계 책임자실에서 담당합니다.
  • C. CAE는 조직의 주요 경영진 회의에 정기적으로 참석하고 참여합니다.
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Correct Answer: B  🗳️

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Question #2

다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

  • A. 추세 분석
  • B. 비율 분석
  • C. 공통 규모 재무제표 분석
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Correct Answer: A  🗳️

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Question #3

다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?

  • A. 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
  • B. 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.
  • C. 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
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Correct Answer: C  🗳️

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Question #4

프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?

  • A. 필요한 기술 및 감사 도구를 식별합니다.
  • B. 참여를 위한 출장 및 관련 비용을 산정합니다.
  • C. 내부 감사 인력의 적정성을 판단하십시오.
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Correct Answer: C  🗳️

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Question #5

선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?

  • A. 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
  • B. 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
  • C. 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.
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Correct Answer: A  🗳️

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