IIA IAA-IAP-KR exam dumps : Internal Audit Practitioner (IAA-IAP Korean Version)

  • Exam Code: IAA-IAP-KR
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Updated: Oct 05, 2026     Q & A: 100 Questions and Answers

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

Question #1

다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?

  • A. 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.
  • B. 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.
  • C. 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
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Correct Answer: C  🗳️

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Question #2

내부 감사자가 제조 회사의 내부 통제 평가를 수행하고 있습니다. 감사자는 매입 담당 직원이 경영진의 검토 및 승인 없이 새로운 공급업체를 등록할 수 있다는 사실을 발견했습니다. 감사자는 이러한 발견 사항을 어떻게 기록해야 할까요?

  • A. 해당 관찰 사항은 내부 통제의 적절성에 영향을 미치지 않습니다. 기존의 프로세스 통제를 통해 송장이 신속하고 정확하게 지급되기 때문입니다.
  • B. 해당 사항은 내부 통제상의 약점이므로, 추가적인 검사를 통해 2차 완화 통제가 존재하는지 또는 통제를 재설계해야 하는지 여부를 판단해야 합니다.
  • C. 이러한 관찰 결과는 내부 통제가 적절하게 이루어지고 있음을 나타냅니다. 그러나 통제가 설계 및 의도대로 작동하는지 확인하기 위해 효과성 검증을 수행해야 합니다.
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Correct Answer: B  🗳️

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Question #3

최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?

  • A. 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
  • B. 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
  • C. 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
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Correct Answer: B  🗳️

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Question #4

다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?

  • A. 공정하고 균형 잡힌 평가를 제공하십시오.
  • B. 전문 용어를 사용하여 지식을 입증하십시오.
  • C. 가능한 한 자세한 내용을 포함하세요.
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Correct Answer: A  🗳️

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Question #5

경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?

  • A. 줄이기.
  • B. 수락합니다.
  • C. 피하세요.
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Correct Answer: B  🗳️

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