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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Fraud Risks and Controls | 15% | - Types and indicators of fraud - Fraud risk assessment - Fraud prevention and detection controls - Internal audit responsibilities regarding fraud |
| Topic 2: Foundations of Internal Auditing | 35% | - Definition and purpose of internal auditing - Quality assurance and improvement program - International Professional Practices Framework (IPPF) - Competence and due professional care - Global Internal Audit Standards - Independence and objectivity |
| Topic 3: Ethics and Professionalism | 20% | - Confidentiality and integrity - IIA Code of Ethics - Professional values and behavior - Ethical dilemmas and resolution |
| Topic 4: Governance, Risk Management, and Control | 30% | - Assessing adequacy and effectiveness of controls - Governance principles and frameworks - Internal control concepts and frameworks - Role of internal audit in governance, risk, and control - Risk management processes and techniques |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 내부 감사자가 사기와 관련하여 갖춰야 할 지식, 기술 및 능력을 가장 잘 설명하는 것은 무엇입니까?
A) 사기 탐지 및 조사에 대한 전문성.
B) 사기 위험을 평가할 수 있는 충분한 지식.
C) 사기 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.
2. 내부 감사자가 조직의 온라인 결제 시스템을 검토하는 동안 여러 가지 통제상의 문제점을 발견하고 시스템 설계 및 유지 관리에 관련된 주요 직원들을 인터뷰하기로 결정했습니다. 다음 중 해당 인터뷰의 결과를 가장 잘 설명하는 것은 무엇입니까?
A) 증언 증거.
B) 증빙 서류.
C) 분석적 증거.
3. 경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?
A) 피하세요.
B) 수락합니다.
C) 줄이기.
4. 내부 감사 계획 단계에서 감사 목표를 설정하는 목적은 무엇입니까?
A) 감사 계획 수립 시 다른 내부 또는 외부 보증 제공자가 수행한 업무가 고려되도록 보장합니다.
B) 모든 감사자가 감사 대상 영역에 대해 공통된 이해를 갖도록 하기 위함입니다.
C) 감사 절차가 감사 대상 영역과 관련된 위험을 해결할 수 있도록 설계되었는지 확인합니다.
5. IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?
A) 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.
B) 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.
C) 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: A | Question # 3 Answer: B | Question # 4 Answer: C | Question # 5 Answer: B |
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