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

"Internal Audit Practitioner (IAA-IAP Korean Version)", also known as IAA-IAP exam, is a IIA Certification. With the complete collection of questions and answers, PrepPDF has assembled to take you through 100 Q&As to your IAA-IAP Exam preparation. In the IAA-IAP exam resources, you will cover every field and category in IIA Certification Certification helping to ready you for your successful IIA Certification.

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  • Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Certification Provider: IIA
  • Corresponding Certification: IIA Certification
  • Updated: Aug 25, 2026
  • No. of Questions: 100 Questions & Answers with Testing Engine
  • Download Limit: Unlimited

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

1. 선임 내부 감사 담당자가 조직의 글로벌 구매 부서에 대한 규정 준수 감사를 계획하고 있습니다.
다음 기준 중 참여 목표를 설정하는 데 있어 관련 있는 고려 사항은 무엇입니까?

A) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정
B) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
C) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록


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

A) 위험 인식.
B) 위험 감수 능력.
C) 위험 감수 성향.


3. 다음 중 내부 감사팀과 운영 관리팀 간의 업무 조율을 돕는 도구는 무엇입니까?

A) 지속적인 감사.
B) 자동화된 작업 문서.
C) 자체 평가 제어.


4. 내부 감사자는 매입채무 감사 업무 중 공급업체 송장이 중복 지급될 수 있는 위험을 발견했습니다. 다음 중 이러한 위험을 완화하기 위한 적절한 예방 통제는 무엇일까요?

A) 동일 공급업체의 동일한 송장 번호와 날짜를 결제 전에 식별하는 시스템 제어 기능.
B) 지급된 공급업체 송장과 공급업체가 제공하는 월별 송장 명세서를 대조하는 수동 관리 방식.
C) 동일 공급업체로부터 발행된 동일한 금액의 송장을 식별하여 최초 송장 발행 후 지급을 금지하는 시스템 제어 기능.


5. 다음 중 내부 감사 활동에서 규정 준수 관련 업무가 필요할 가능성이 가장 높은 상황은 무엇입니까?

A) 조직은 고정 자산 평가 오류로 인해 재무제표를 수정해야 합니다.
B) 한 조직이 온라인 고객 정보 시스템의 향상된 서비스를 출시할 준비를 하고 있습니다.
C) 해당 조직은 새로 시행된 산업 보건 및 안전 규정의 적용을 받습니다.


Solutions:

Question # 1
Answer: A
Question # 2
Answer: C
Question # 3
Answer: C
Question # 4
Answer: A
Question # 5
Answer: C

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