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Updated: Aug 06, 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 Price:$310 USD - $445 USD
Real Exam Qty:125
Related Certifications:Certified Internal Auditor (CIA)
Passing Score:600/750
Exam Format:Multiple Choice
Available Languages:Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese
Exam Duration:150 minutes
Certificate Validity Period:Permanent designation with 20 annual CPE hours required beginning in 2026
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:

SectionWeightObjectives
Governance, Risk Management, and Control30%- Governance and Risk
  • 1. Risk Management Frameworks
  • 2. Internal Control Concepts
  • 3. Governance Processes
  • 4. Control Activities
Foundations of Internal Auditing35%- Internal Audit Fundamentals
  • 1. Internal Audit Independence and Objectivity
  • 2. Internal Audit Standards
  • 3. Internal Audit Roles and Responsibilities
  • 4. Purpose of Internal Auditing
Fraud Risks15%- Fraud Awareness
  • 1. Fraud Risk Identification
  • 2. Fraud Response
  • 3. Fraud Detection
  • 4. Fraud Prevention
Ethics and Professionalism20%- Professional Conduct
  • 1. Due Professional Care
  • 2. Professional Competence
  • 3. Confidentiality
  • 4. Code of Ethics

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

1. 다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?

A) 개인 의료비를 지불하기 위한 자금의 필요성
B) 불공정한 보상 관행
C) 적절한 내부 통제 시스템의 부재


2. 예비 조사의 주된 목적은 무엇입니까?

A) 검토 대상 프로세스에 대한 위험 및 통제 매트릭스를 개발합니다.
B) 검토 대상 프로세스를 이해하기 위해.
C) 해당 계약이 왜 체결되는지 파악하기 위함입니다.


3. 내부 감사자가 컴퓨터화된 감사 도구와 기법을 사용하려고 합니다. 다음 중 감사자가 직면할 가능성이 높은 일반적인 장애물은 무엇입니까?

A) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 얻는 데 어려움이 있습니다.
B) 해당 도구를 사용하는 데 필요한 전문 IT 기술 부족.
C) 테스트 수행에 필요한 IT 인력을 확보하는 데 어려움이 있었습니다.


4. 다음 중 참여 활동 프로그램에 일반적으로 포함되는 요소는 무엇입니까?

A) 계획, 목표 및 예비 위험 평가
B) 의견 및 최종 참여 커뮤니케이션
C) 현장 조사, 분석 테스트 및 자원


5. 조직의 조달 프로세스에 대한 보증 업무 수행 중 내부 감사자는 송장 승인 한도를 명시한 정책을 입수했습니다. 이 문서는 다음 중 감사 보고서의 어떤 속성을 가장 잘 뒷받침할까요?

A) 효과
B) 조건
C) 기준


Solutions:

Question # 1
Answer: C
Question # 2
Answer: B
Question # 3
Answer: A
Question # 4
Answer: A
Question # 5
Answer: C

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