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- Total Questions: 100
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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Risk management processes and techniques - Internal control concepts and frameworks - Governance principles and frameworks - Role of internal audit in governance, risk, and control - Assessing adequacy and effectiveness of controls |
| Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) - Quality assurance and improvement program - Independence and objectivity - Competence and due professional care |
| Ethics and Professionalism | 20% | - Professional values and behavior - Ethical dilemmas and resolution - Confidentiality and integrity - IIA Code of Ethics |
| Fraud Risks and Controls | 15% | - Types and indicators of fraud - Fraud prevention and detection controls - Internal audit responsibilities regarding fraud - Fraud risk assessment |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?
- A. 감사 대상 영역 경영진에 대한 사후 설문조사.
- B. 승인된 참여 업무 계획서.
- C. 직원 역량 평가.
Correct Answer: B 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
다음 시나리오 중 어떤 것이 매입채무 처리 과정에서의 사기 행위를 가장 강력하게 시사하는 것일까요?
- A. 해당 기관의 공급업체 중 한 곳에서 제출한 송장이 6개월 이상 지났습니다.
- B. 공급업체 송장 중 하나에 기재된 주소가 직원의 거주지 주소와 일치합니다.
- C. 회계 담당자는 선정된 샘플 중 하나에 대한 출장 경비 관련 서류를 제공할 수 없었습니다.
Correct Answer: B 🗳️
Explanation: Only visible for Pass4Leader 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. 모호한 직무 설명.
- C. 면접 기술이 부족함.
Correct Answer: A 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
조직적 독립성을 유지하기 위해 최고 감사 책임자는 다음 중 누구에게 행정적으로 보고해야 합니까?
- A. 이사회.
- B. 감사위원회.
- C. 최고경영자.
Correct Answer: C 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?
- A. 가능한 한 자세한 내용을 포함하세요.
- B. 전문 용어를 사용하여 지식을 입증하십시오.
- C. 공정하고 균형 잡힌 평가를 제공하십시오.
Correct Answer: C 🗳️
Explanation: Only visible for Pass4Leader members. You can sign-up / login (it's free).
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