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IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks and Controls | 15% | - Fraud prevention and detection controls - Fraud risk assessment - Types and indicators of fraud - Internal audit responsibilities regarding fraud |
| Ethics and Professionalism | 20% | - Professional values and behavior - Confidentiality and integrity - Ethical dilemmas and resolution - IIA Code of Ethics |
| Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - International Professional Practices Framework (IPPF) - Independence and objectivity - Quality assurance and improvement program - 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 - Risk management processes and techniques - Internal control concepts and frameworks - Assessing adequacy and effectiveness of controls - Governance principles and frameworks |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 다음 중 규정 준수 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
A) 감사인은 국제회계기준을 사용하여 측정 및 보고된 조직의 경제 활동을 분석합니다.
B) 감사인은 지방 당국이 정한 안전 규정 준수 여부를 평가하기 위해 오일 셰일 채굴 공정의 통제를 검토합니다.
C) 감사인은 조직의 유지보수 서비스를 제공하는 외부 서비스 제공업체가 효과적인 위험 관리 프로세스를 갖추고 있음을 확인하기 위해 검토를 수행합니다.
2. 최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?
A) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
B) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
C) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
3. 다음 중 사기 조사에 가장 효과적인 인터뷰 기법은 무엇일까요?
A) 면접관은 면접에 면접관과 용의자만 참석하도록 해야 합니다.
B) 면접관은 피의자가 자신의 말을 할 수 있도록 하고, 설명이 필요한 경우에만 말을 끊어야 합니다.
C) 심문관은 심문 중 용의자가 도망가지 못하도록 용의자와 문 사이에 위치해야 합니다.
4. IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?
A) 내부 감사자의 숙련도 및 감사 업무의 복잡성.
B) 해당 계약이 법률 및 정부 규정 위반 가능성을 수반하는지 여부.
C) 해당 업무에 대해 이사회에서 승인한 시간 수.
5. 고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?
A) 그 장교는 분수에 넘치는 생활을 하는 것 같습니다.
B) 해당 직원은 전문적인 자격이 없습니다.
C) 그 장교는 작전에 대해 절대 이야기하지 않습니다.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: A |
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