• Exam Code: IAA-IAP
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Certification Provider: IIA
  • Corresponding Certification:IIA Certification
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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

내부 감사자가 컴퓨터화된 감사 도구와 기법을 사용하려고 합니다. 다음 중 감사자가 직면할 가능성이 높은 일반적인 장애물은 무엇입니까?

  • A. 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 얻는 데 어려움이 있습니다.
  • B. 해당 도구를 사용하는 데 필요한 전문 IT 기술 부족.
  • C. 테스트 수행에 필요한 IT 인력을 확보하는 데 어려움이 있었습니다.
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Correct Answer: A  🗳️

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IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?

  • A. 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
  • B. 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
  • C. 작업 서류는 전자 형식으로만 작성해야 합니다.
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Correct Answer: B  🗳️

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내부 감사 담당자는 매입채무 감사 과정에서 공급업체 송장이 항상 지급되고 있음을 발견했습니다.
감사인은 송장 발행일로부터 30일 이내에 지급해야 하며, 이는 공급업체의 지불 조건과 무관합니다. 또한, 감사인은 매입 담당 직원이 지급 전에 수령한 공급업체 송장을 이전 송장과 대조하지 않는다는 사실을 발견했습니다. 감사인의 관찰 결과를 바탕으로, 잠재적 위험은 무엇입니까?

  • A. 잠재적인 결제 할인 손실로 인한 부실한 현금 관리
  • B. 잘못된 공급업체에 대금을 지급하는 등의 부실한 현금 관리
  • C. 사기성 청구서 지급 가능성으로 인한 부실한 현금 관리
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Correct Answer: A  🗳️

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선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?

  • A. 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
  • B. 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
  • C. 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.
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Correct Answer: B  🗳️

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다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?

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

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