- Exam Code: IAA-IAP-KR
- Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
- Updated: Sep 27, 2026
- Q & A: 100 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks and Controls | 15% | - Fraud risk assessment - Fraud prevention and detection controls - Types and indicators of fraud - Internal audit responsibilities regarding fraud |
| Governance, Risk Management, and Control | 30% | - Role of internal audit in governance, risk, and control - Assessing adequacy and effectiveness of controls - Internal control concepts and frameworks - Risk management processes and techniques - Governance principles and frameworks |
| Ethics and Professionalism | 20% | - Confidentiality and integrity - Professional values and behavior - Ethical dilemmas and resolution - IIA Code of Ethics |
| Foundations of Internal Auditing | 35% | - Independence and objectivity - Competence and due professional care - International Professional Practices Framework (IPPF) - Quality assurance and improvement program - Global Internal Audit Standards - Definition and purpose of internal auditing |
다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?
Correct Answer: C 🗳️
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내부 감사자가 급여 처리 프로세스 감사 업무를 맡게 되었습니다. 감사자는 감사 계획 수립 단계 중 어느 단계에서 위험 평가를 수행해야 할까요?
Correct Answer: C 🗳️
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고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?
Correct Answer: C 🗳️
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내부 감사자가 조직의 자산 관리 시스템에 대해 보고서를 작성하고 있습니다. 다음 중 조직에 가장 큰 가치를 더할 가능성이 높은 것은 무엇일까요?
Correct Answer: C 🗳️
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다음 중 경영진이 허용 가능한 위험 수준을 결정하는 데 가장 직접적인 영향을 미치는 것은 무엇일까요?
Correct Answer: C 🗳️
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