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IIA IAA-IAP Korean Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Governance, Risk Management, and Control	30%	- Role of internal audit in governance, risk, and control - Internal control concepts and frameworks - Assessing adequacy and effectiveness of controls - Risk management processes and techniques - Governance principles and frameworks
Topic 2: Fraud Risks and Controls	15%	- Fraud prevention and detection controls - Internal audit responsibilities regarding fraud - Fraud risk assessment - Types and indicators of fraud
Topic 3: Foundations of Internal Auditing	35%	- Definition and purpose of internal auditing - Global Internal Audit Standards - Independence and objectivity - Quality assurance and improvement program - Competence and due professional care - International Professional Practices Framework (IPPF)
Topic 4: Ethics and Professionalism	20%	- Confidentiality and integrity - Ethical dilemmas and resolution - IIA Code of Ethics - Professional values and behavior

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

1. 일반적인 프로세스 맵핑 문서에서 마름모꼴은 일반적으로 다음 중 무엇을 나타냅니까?

A) 결정.
B) 과정 또는 작업.
C) 흐름선.

2. 다음 중 조직의 위험 관리 프로세스가 효과적으로 운영되고 있음을 나타내는 가장 좋은 지표는 무엇일까요?

A) 경영진은 위험을 고려할 것이라는 내용의 정책 및 절차를 수립했습니다.
B) 해당 조직은 공식적인 운영 위험 관리 프로세스를 시행했습니다.
C) 경영진은 조직이 직면한 위험과 기회 모두에 대해 공개적으로 논의합니다.

3. 다음 중 감사 결과가 확인되는 즉시 이를 전달하는 것의 장점은 무엇입니까?

A) 감사인은 내년 감사를 더욱 효율적으로 계획할 수 있을 것입니다.
B) 감사인은 이사회에 감사의 최종 결과를 전달할 필요가 없을 수도 있습니다.
C) 감사인은 추가적인 관련 문서 또는 기타 관련 정보를 받을 수 있습니다.

4. 다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?

A) 재무 담당 직원의 일상적인 관리 감독 및 정기적인 성과 평가를 포함한 재무 관리 업무.
B) 회계 및 재무 보고와 같은 복잡한 기능을 관리할 수 있도록 교육과 경험을 바탕으로 역량 있는 인력을 채용하도록 요구하는 인사 정책.
C) 재무 담당자의 예산 편성 책임 분리, 재무 보고서 검토 및 승인 포함.

5. 다음 중 내부 감사 보증 서비스로 간주될 가능성이 가장 높은 것은 무엇입니까?

A) 촉진 참여.
B) 규정 준수 참여.
C) 프로세스 설계 참여.

Solutions:

Question # 1
Answer: A

Question # 2
Answer: C

Question # 3
Answer: C

Question # 4
Answer: B

Question # 5
Answer: B