Try and practice the latest IIA : IAA-IAP Korean real questions & answers
Updated: Sep 17, 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 Format: | Multiple Choice |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Exam Price: | $310 USD - $445 USD |
| Available Languages: | Russian, Japanese, Traditional Chinese, Spanish, Korean, Thai, Vietnamese, German, Indonesian, English, Simplified Chinese, Turkish, Portuguese, French, Arabic, Polish |
| Exam Duration: | 150 minutes |
| Passing Score: | 600/750 |
| Certificate Validity Period: | Permanent designation with 20 annual CPE hours required beginning in 2026 |
| Real Exam Qty: | 125 |
| 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: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 2: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 3: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 4: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 중 내부 감사자가 위험 및 통제, 일정, 주요 단계의 책임자 등을 포함하는 복잡한 프로세스를 문서화하는 데 가장 많이 사용하는 도구는 무엇일까요?
- A. 위험 및 관리 매트릭스.
- B. 상세 순서도.
- C. 프로세스 맵.
Correct Answer: A 🗳️
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선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?
- A. 고정자산 자본화 하위 프로세스의 통제 효과성 테스트 결과 검토.
- B. 고정자산 회계 프로세스 설계 시 고려된 내부 통제 대안에 대한 경영진의 비용-편익 분석.
- C. 고정자산 관리 관련 인터뷰, 통제 프로세스 실사, 내부 통제 설문 조사.
Correct Answer: C 🗳️
Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).
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.
Correct Answer: C 🗳️
Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).
다음 중 구매 프로세스 감사 업무 범위에서 제외되는 항목은 무엇입니까?
- A. 입고된 물품과 청구서 대조
- B. 상품 관리
- C. 구매 요청 승인
Correct Answer: B 🗳️
Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).
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.
Correct Answer: C 🗳️
Explanation: Only visible for Actual4Cert members. You can sign-up / login (it's free).
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