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Last Updated: Sep 12, 2026

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IIA IAA-IAP Korean Practice Q&A's

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

Question #1

다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?

  • A. 워드 프로세싱 소프트웨어
  • B. 스프레드시트 소프트웨어
  • C. 소셜 미디어
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

다음 중 내장형 감사 모듈의 목적은 무엇입니까?

  • A. 이는 승인되지 않은 목적으로 삽입되었을 가능성이 있는 프로그램 코드를 식별합니다.
  • B. 마스터 파일의 계정 잔액 정확성을 검증합니다.
  • C. 거래 처리 과정을 지속적으로 모니터링할 수 있습니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

통제 조건 테스트의 주요 목적은 무엇입니까?

  • A. 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
  • B. 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
  • C. 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?

  • A. 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
  • B. 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
  • C. 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?

  • A. 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.
  • B. 조직의 위험 감수 수준 설정.
  • C. 위험 관리 활동 조정.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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