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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Internal control concepts and frameworks - Risk management processes and techniques - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Role of internal audit in governance, risk, and control |
| Topic 2: Foundations of Internal Auditing | 35% | - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) - Competence and due professional care - Independence and objectivity - Global Internal Audit Standards - Quality assurance and improvement program |
| Topic 3: Fraud Risks and Controls | 15% | - Fraud risk assessment - Types and indicators of fraud - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls |
| Topic 4: Ethics and Professionalism | 20% | - IIA Code of Ethics - Ethical dilemmas and resolution - Professional values and behavior - Confidentiality and integrity |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
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. 해당 조직은 새로 시행된 산업 보건 및 안전 규정의 적용을 받습니다.
- C. 한 조직이 온라인 고객 정보 시스템의 향상된 서비스를 출시할 준비를 하고 있습니다.
Correct Answer: B 🗳️
Explanation: Only visible for Exams4sures members. You can sign-up / login (it's free).
내부 감사자가 인사 감사 업무를 수행하고 있습니다. 다음 중 어떤 관찰 사항이 부정행위 발생 가능성을 높일까요?
- A. 신원조회 부족.
- B. 면접 기술이 부족함.
- C. 모호한 직무 설명.
Correct Answer: A 🗳️
Explanation: Only visible for Exams4sures members. You can sign-up / login (it's free).
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.
Correct Answer: C 🗳️
Explanation: Only visible for Exams4sures 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. 차이 추정 샘플링
- B. 크기에 비례하는 확률 샘플링
- C. 속성 샘플링
Correct Answer: C 🗳️
Explanation: Only visible for Exams4sures members. You can sign-up / login (it's free).
다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?
- A. 전문 용어를 사용하여 지식을 입증하십시오.
- B. 공정하고 균형 잡힌 평가를 제공하십시오.
- C. 가능한 한 자세한 내용을 포함하세요.
Correct Answer: B 🗳️
Explanation: Only visible for Exams4sures members. You can sign-up / login (it's free).
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