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Last Updated: Sep 14, 2026

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IIA IAA-IAP Korean Exam Syllabus Topics:

SectionWeightObjectives
Foundations of Internal Auditing35%- Global Internal Audit Standards
- Quality assurance and improvement program
- Independence and objectivity
- International Professional Practices Framework (IPPF)
- Definition and purpose of internal auditing
- Competence and due professional care
Fraud Risks and Controls15%- Fraud prevention and detection controls
- Fraud risk assessment
- Types and indicators of fraud
- Internal audit responsibilities regarding fraud
Governance, Risk Management, and Control30%- Risk management processes and techniques
- Governance principles and frameworks
- Role of internal audit in governance, risk, and control
- Internal control concepts and frameworks
- Assessing adequacy and effectiveness of controls
Ethics and Professionalism20%- Confidentiality and integrity
- IIA Code of Ethics
- Ethical dilemmas and resolution
- Professional values and behavior

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

Question #1

다음 중 고품질 내부 감사 업무 커뮤니케이션에 포함하기에 적절한 내용은 무엇입니까?

  • A. 내부 감사팀은 조직의 재무 보고 관련 내부 통제에 여러 가지 취약점이 있음을 발견했습니다. 감사팀은 경영진이 이러한 취약점의 근본 원인을 파악할 것을 권고합니다.
  • B. 내부 감사팀은 연말 결산에 앞서 재무 보고 프로세스에 대한 검토를 실시했습니다. 검토 결과는 조직의 연례 외부 재무 감사 ​​완료에 앞서 경영진의 검토를 위해 제공되었습니다.
  • C. 내부 감사팀은 중대한 내부 통제상의 약점이 있을 가능성이 높다는 가정 하에 감사를 수행했습니다. 이번 감사의 목적은 그러한 약점을 밝혀내는 것이었습니다.
Answer: B

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Question #2

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. 모든 대출 신청서 중에서 표본을 추출하여 각 신청서에 담보 진술서가 포함되어 있는지 확인합니다.
  • 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. 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.
Answer: C

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Question #3

내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?

  • A. 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
  • B. 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
  • C. 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
Answer: C

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Question #4

다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?

  • A. 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.
  • B. 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
  • C. 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
Answer: C

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Question #5

내부 감사자가 급여 처리 프로세스 감사 업무를 맡게 되었습니다. 감사자는 감사 계획 수립 단계 중 어느 단계에서 위험 평가를 수행해야 할까요?

  • A. 자원 할당 후.
  • B. 감사 업무 목표를 결정한 후.
  • C. 과정을 문서화한 후.
Answer: C

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