Learn with IIA : IAA-IAP Korean training material for 100% pass
Updated: Aug 25, 2026
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IIA IAA-IAP Korean Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
| Exam Name: | Internal Audit Practitioner Examination |
| Exam Number: | IAA-IAP |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Exam Duration: | 150 minutes |
| Exam Price: | USD 280 - USD 445 (varies by member/non-member and region) |
| Certificate Validity Period: | Permanent (from 28 May 2025 onwards; previously 3 years) |
| Real Exam Qty: | 125 |
| Exam Format: | Multiple Choice Questions, Computer-based Exam |
| Passing Score: | 600 out of 750 |
| Available Languages: | Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese |
| Recommended Training: | IIA Official IAP Study Materials IIA Learning and Education |
| Exam Registration: | IIA Certification Candidate Management System Pearson VUE Registration |
| Sample Questions: | IIA IAA-IAP Korean Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers or online proctored |
| Pre Condition: | No formal education or experience prerequisites; open to students, new auditors, and professionals |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Confidentiality and integrity - IIA Code of Ethics - Ethical dilemmas and resolution - Professional values and behavior |
| Topic 2: Foundations of Internal Auditing | 35% | - Competence and due professional care - Global Internal Audit Standards - Definition and purpose of internal auditing - Independence and objectivity - Quality assurance and improvement program - International Professional Practices Framework (IPPF) |
| Topic 3: Governance, Risk Management, and Control | 30% | - Governance principles and frameworks - Role of internal audit in governance, risk, and control - Risk management processes and techniques - Assessing adequacy and effectiveness of controls - Internal control concepts and frameworks |
| Topic 4: Fraud Risks and Controls | 15% | - Fraud prevention and detection controls - Fraud risk assessment - Types and indicators of fraud - Internal audit responsibilities regarding fraud |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 데이터를 분석하는 데 사용되는 일반적인 컴퓨터 지원 감사 도구는 무엇입니까?
A) 소셜 미디어
B) 워드 프로세싱 소프트웨어
C) 스프레드시트 소프트웨어
2. 다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?
A) 상세 순서도.
B) 위험 및 관리 매트릭스.
C) 프로세스 맵.
3. 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) 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.
B) 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.
C) 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
4. 급여 부서 감사 도중, 급여 담당 직원이 내부 감사관에게 동료 직원이 최근 몇 주 동안 심한 개인적 스트레스를 받아 평소와 다른 실수를 여러 차례 저질렀다고 비밀리에 알렸습니다. 급여 담당 직원은 감사관에게 감사 결과 보고서를 작성할 때 해당 동료 직원을 배려해 달라고 요청했습니다. 감사관이 이 요청을 고려하여 감사 결과를 수정한다면, 다음 중 IIA 윤리 강령의 어떤 원칙을 위반하는 것일까요?
A) 객관성 및 기밀 유지.
B) 청렴성 및 기밀 유지.
C) 청렴성과 객관성.
5. 다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?
A) 직원 역량 평가.
B) 승인된 참여 업무 계획서.
C) 감사 대상 영역 경영진에 대한 사후 설문조사.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: B | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: B |
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