IIA IAA-IAP Korean : Internal Audit Practitioner (IAA-IAP Korean Version)
- Exam Code: IAA-IAP Korean
- Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
- Updated: Oct 06, 2026
- Q & A: 100 Questions and Answers
About IIA IAA-IAP Korean Exam
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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Foundations of Internal Auditing | - Ethics and professional standards - Internal audit definition and purpose |
| Internal Audit Process | - Follow-up and monitoring - Reporting and communication - Fieldwork and evidence collection - Audit planning and scoping |
| Audit Tools and Techniques | - Data analysis techniques - Sampling methods |
| Governance, Risk, and Control | - Internal control frameworks - Governance principles - Risk management concepts |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
통제 조건 테스트의 주요 목적은 무엇입니까?
- A. 최종 계정 잔액에 존재할 수 있는 주요 오류 또는 부정 패턴을 식별합니다.
- B. 제어 장치가 효과적으로 작동하는지 여부를 판단하기 위함입니다.
- C. 통제가 제대로 이루어지고 있는지 파악하기 위해서입니다.
Correct Answer: B 🗳️
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투자 감사 책임자는 감사 대상 속성을 결정할 감사팀원을 선정해야 합니다. 다음 중 책임자가 선정하기에 가장 적합한 팀원은 누구입니까?
- A. 6개월 전 투자 부서에서 전입해 온 감사 담당자로, 투자 분야에 대한 전문 지식을 보유하고 있습니다.
- B. 이전 회사에서 투자 감사 경험을 보유하고 있으나, 현 회사에서는 투자 감사를 수행한 적이 없는 감사인.
- C. IT 감사 부서 프로젝트를 이끌어본 경험이 있는, 뛰어난 리더십을 갖춘 감사 담당자.
Correct Answer: A 🗳️
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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. 이러한 관찰 결과는 내부 통제가 적절하게 이루어지고 있음을 나타냅니다. 그러나 통제가 설계 및 의도대로 작동하는지 확인하기 위해 효과성 검증을 수행해야 합니다.
- B. 해당 관찰 사항은 내부 통제의 적절성에 영향을 미치지 않습니다. 기존의 프로세스 통제를 통해 송장이 신속하고 정확하게 지급되기 때문입니다.
- C. 해당 사항은 내부 통제상의 약점이므로, 추가적인 검사를 통해 2차 완화 통제가 존재하는지 또는 통제를 재설계해야 하는지 여부를 판단해야 합니다.
Correct Answer: C 🗳️
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다음 중 내부 감사자의 객관성을 위협하는 조건은 무엇입니까?
- A. 내부감사인이 10개월 전에 근무했던 활동에 대한 보증 서비스를 제공합니다.
- B. 2년 전 내부 감사인이 근무했던 활동에 대한 컨설팅 서비스를 제공합니다.
- C. 내부 감사자가 이전 직책에서 얻은 지식을 활용하여 시스템 및 통제 설명을 업데이트합니다.
Correct Answer: A 🗳️
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내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?
- A. 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
- B. 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
- C. 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
Correct Answer: B 🗳️
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