Get real IAA-IAP Korean exam questions for better preparation
Real IIA IAA-IAP Korean practice exam questions for easy pass!
Updated: Aug 02, 2026
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IIA IAA-IAP Korean Exam Overview:
| Certification Vendor: | IIA |
| Exam Name: | Internal Audit Practitioner (IAP) |
| Exam Number: | IAA-IAP |
| Exam Price: | $310 USD - $445 USD |
| Exam Format: | Multiple Choice |
| Passing Score: | 600/750 |
| Real Exam Qty: | 125 |
| Certificate Validity Period: | Permanent designation with 20 annual CPE hours required beginning in 2026 |
| Available Languages: | Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese |
| Exam Duration: | 150 minutes |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Sample Questions: | IIA IAA-IAP Korean Sample Questions |
| Exam Way: | Computer-based test at Pearson VUE test centers |
| Pre Condition: | Government-issued ID required. No degree or work experience required. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 2: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 3: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 4: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 은행의 모든 대출이 충분한 담보로 뒷받침되고, 현재 상환금을 기준으로 대출 기간이 적절하게 산정되었으며, 유동 대출과 비유동 대출로 적절하게 분류되었는지 여부를 판단하는 데 가장 적합한 감사 절차는 무엇입니까?
A) 지정된 금액 한도를 초과하는 모든 대출에 대해 블록 샘플을 선택하고 해당 대출이 현재 연체되지 않았는지, 그리고 적절하게 분류되었는지 확인합니다. 승인된 각 대출에 대해 대출 기간 및 분류를 검증합니다.
B) 범용 감사 소프트웨어를 사용하여 전체 대출 파일을 읽고, 마지막 납입일을 기준으로 파일의 연령을 분류한 후, 현재 및 연령별 인구를 기준으로 층화된 통계적 표본을 선택합니다. 선택된 각 대출에 대해 담보의 적절성 및 연령을 검토합니다.
C) 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
2. 프로젝트 계획 수립 과정에서 사용되는 위험 및 통제 매트릭스의 일반적인 요소는 무엇입니까?
A) 핵심 관리 인력의 경험 수준, 프로세스의 부정행위 발생 가능성, 프로세스 자동화 여부.
B) 사업 목표, 목표 달성에 대한 위험, 그리고 위험 발생의 영향 및 가능성.
C) 세계적으로 통용되는 위험 및 통제 프레임워크에 정의된 내재적 프로세스 위험.
3. 다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?
A) 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.
B) 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.
C) 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
4. 조달 프로세스 컨설팅 업무 중 내부 감사팀은 병원의 의약품 공급 계약을 검토했습니다. 다음 중 내부 감사팀이 조달 프로세스의 효율성을 개선하기 위해 가장 권고할 만한 사항은 무엇일까요?
A) 자격을 갖춘 구매 전문가만이 구매 프로세스를 관리해야 합니다.
B) 조달 프로세스는 명확하게 명시된 요구 사항에서 시작해야 합니다.
C) 조달 과정은 포괄적으로 문서화되어야 합니다.
5. 내부 감사자가 감사 범위와 목표를 결정하는 것이 적절한 경우는 언제인가?
A) 최종 참여 보고서에서
B) 약혼 계획 중에
C) 약혼 이행 중
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: B |
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