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IIA IAA-IAP Korean Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Governance, Risk Management, and Control30%- Governance and Risk
  • 1. Control Activities
  • 2. Governance Processes
  • 3. Internal Control Concepts
  • 4. Risk Management Frameworks
Topic 2: Foundations of Internal Auditing35%- Internal Audit Fundamentals
  • 1. Internal Audit Standards
  • 2. Purpose of Internal Auditing
  • 3. Internal Audit Independence and Objectivity
  • 4. Internal Audit Roles and Responsibilities
Topic 3: Fraud Risks15%- Fraud Awareness
  • 1. Fraud Prevention
  • 2. Fraud Response
  • 3. Fraud Risk Identification
  • 4. Fraud Detection
Topic 4: Ethics and Professionalism20%- Professional Conduct
  • 1. Professional Competence
  • 2. Due Professional Care
  • 3. Code of Ethics
  • 4. Confidentiality

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

다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?

  • A. 위험 및 관리 매트릭스.
  • B. 프로세스 맵.
  • C. 상세 순서도.
Answer: A

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다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

  • A. 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
  • B. 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
  • C. 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
Answer: C

Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).

내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?

  • A. 속성 샘플링
  • B. 크기에 비례하는 확률 샘플링
  • C. 차이 추정 샘플링
Answer: A

Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).

다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?

  • A. 합리화
  • B. 압력
  • C. 기회
Answer: C

Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).

다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?

  • A. 위험 및 통제에 대한 설명이 포함된 프로세스 내러티브 및 프로세스 맵.
  • B. 검토 대상 영역의 역할과 보고 체계를 파악하기 위한 상세한 조직도.
  • C. 검토 대상 프로세스의 관리자가 제공한 정책 및 프로세스 절차.
Answer: A

Explanation: Only visible for PrepAwayETE members. You can sign-up / login (it's free).

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