IAA-IAP Korean exam dumps

IIA IAA-IAP Korean Value Package

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  • Exam Code: IAA-IAP Korean
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • No. of Questions: 100 Questions and Answers
  • Updated: Sep 30, 2026

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

다음 중 내부 감사 활동이 경영진의 내부 통제를 지원함으로써 가장 큰 가치를 창출할 수 있는 방법을 가장 잘 설명하는 것은 무엇입니까?

  • A. 내부 감사자는 내부 통제가 어떻게 작동하는지 모니터링해야 합니다.
  • B. 내부 감사자는 강력한 통제 시스템을 설계하는 데 도움을 주어야 합니다.
  • C. 내부 감사자는 내부 통제의 효과성과 효율성을 평가해야 합니다.
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Correct Answer: C  🗳️

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

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다음 중 검토 중인 프로세스에 대해 가장 신뢰할 수 있는 정보를 제공하는 것은 무엇입니까?

  • A. 유사 산업 또는 조직 단위와 비교하여 검토 대상 프로세스에 대한 벤치마킹 정보
  • B. 검토 대상 프로세스에 대해 실시한 현장 점검 문서
  • C. 검토 대상 과정에 대한 설문 조사 응답과 같은 증언 증거
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Correct Answer: B  🗳️

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IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?

  • A. 감사인은 자신의 조카가 관리자로 있는 부서의 감사를 주도하는 것을 거부했습니다.
  • B. 감사인은 중요한 감사 책임자 업무를 신임 감사인에게 위임하는 것을 거부했습니다.
  • C. 감사인은 감사 과정에서 알게 된 정보를 활용하여 금융 포트폴리오를 다각화하는 것을 거부했습니다.
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Correct Answer: C  🗳️

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내부 감사자는 재무 부서의 당기 총 급여 비용이 합리적인지 여부를 확인하고자 합니다. 그녀는 실제 월별 급여 비용을 직원 수로 나누어 직원 1인당 평균 비용을 산출합니다. 다음 중 이 평균 비용과의 비교 중 어떤 것이 추세 분석에 해당할까요?

  • A. 이전 두 기간의 해당 부서에 대한 유사 데이터.
  • B. 모든 실제 급여 금액의 평균.
  • C. 동일 업종의 다른 조직의 예산 정보.
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Correct Answer: A  🗳️

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