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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks and Controls | 15% | - Fraud risk assessment - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Types and indicators of fraud |
| Foundations of Internal Auditing | 35% | - Independence and objectivity - Quality assurance and improvement program - International Professional Practices Framework (IPPF) - Global Internal Audit Standards - Definition and purpose of internal auditing - Competence and due professional care |
| Governance, Risk Management, and Control | 30% | - Role of internal audit in governance, risk, and control - Assessing adequacy and effectiveness of controls - Internal control concepts and frameworks - Governance principles and frameworks - Risk management processes and techniques |
| Ethics and Professionalism | 20% | - IIA Code of Ethics - Ethical dilemmas and resolution - Confidentiality and integrity - Professional values and behavior |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 가장 적절한 감사 목표는 무엇입니까?
A) 광업 및 생산 자회사의 매출 회전율을 분석하십시오.
B) 담당자와의 인터뷰를 통해 일반적인 채용 관행을 평가합니다.
C) 인사 채용 및 보상 정책 준수 여부를 평가합니다.
2. 다음 중 내부 감사 활동이 경영진의 부당한 간섭으로부터 자유롭도록 가장 잘 보장하는 것은 무엇입니까?
A) 기준에 부합하는 포괄적이고 문서화가 잘 된 감사 정책 및 절차.
B) 유능하고 독립적인 구성원으로 이루어진 이사회 감사위원회.
C) 최고 감사 책임자와 이사회 간의 기능적 보고 관계를 정의하는 감사 헌장.
3. 프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?
A) 필요한 기술 및 감사 도구를 식별합니다.
B) 내부 감사 인력의 적정성을 판단하십시오.
C) 참여를 위한 출장 및 관련 비용을 산정합니다.
4. 구매 시스템에서는 업무가 분리되어 서로 다른 사람이 수행합니다. 한 사람은 상품을 주문하고, 다른 사람은 상품을 수령하며, 또 다른 사람은 상품 대금을 지불합니다. 이는 다음 중 어떤 통제 방식에 해당합니까?
A) 예방
B) 지침
C) 탐정
5. 내부 감사자는 매입채무 감사 업무 중 공급업체 송장이 중복 지급될 수 있는 위험을 발견했습니다. 다음 중 이러한 위험을 완화하기 위한 적절한 예방 통제는 무엇일까요?
A) 동일 공급업체의 동일한 송장 번호와 날짜를 결제 전에 식별하는 시스템 제어 기능.
B) 지급된 공급업체 송장과 공급업체가 제공하는 월별 송장 명세서를 대조하는 수동 관리 방식.
C) 동일 공급업체로부터 발행된 동일한 금액의 송장을 식별하여 최초 송장 발행 후 지급을 금지하는 시스템 제어 기능.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
