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Updated: Oct 08, 2026
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IIA IAA-IAP Korean Exam Overview:
| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Internal Audit Practitioner Examination |
| Exam Number: | IAA-IAP |
| Available Languages: | Arabic, Portuguese, Spanish, Indonesian, Vietnamese, Turkish, Traditional Chinese, English, French, Russian, Japanese, Simplified Chinese, Thai, Polish, Korean, German |
| Exam Format: | Multiple Choice Questions, Computer-based Exam |
| Exam Price: | USD 280 - USD 445 (varies by member/non-member and region) |
| Certificate Validity Period: | Permanent (from 28 May 2025 onwards; previously 3 years) |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Real Exam Qty: | 125 |
| Exam Duration: | 150 minutes |
| Passing Score: | 600 out of 750 |
| Recommended Training: | IIA Learning and Education IIA Official IAP Study Materials |
| Exam Registration: | IIA Certification Candidate Management System Pearson VUE Registration |
| Sample Questions: | IIA IAA-IAP Korean Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers or online proctored |
| Pre Condition: | No formal education or experience prerequisites; open to students, new auditors, and professionals |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/iap/ |
IIA IAA-IAP Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Professional values and behavior - Confidentiality and integrity - Ethical dilemmas and resolution - IIA Code of Ethics |
| Topic 2: Foundations of Internal Auditing | 35% | - Global Internal Audit Standards - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) - Competence and due professional care - Quality assurance and improvement program - Independence and objectivity |
| Topic 3: Governance, Risk Management, and Control | 30% | - Internal control concepts and frameworks - Assessing adequacy and effectiveness of controls - Governance principles and frameworks - Role of internal audit in governance, risk, and control - Risk management processes and techniques |
| Topic 4: Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Types and indicators of fraud - Fraud risk assessment - Fraud prevention and detection controls |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
다음 중 최고 감사 책임자가 새로운 내부 감사 활동을 수립할 때 수행해야 할 가장 중요한 초기 조치는 무엇입니까?
- A. 내부 감사 활동에 대한 윤리 강령을 수립합니다.
- B. 내부 감사 헌장을 수립합니다.
- C. 내부 감사 예산을 승인합니다.
Correct Answer: B 🗳️
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다음 중 검토 중인 프로세스에 대해 가장 신뢰할 수 있는 정보를 제공하는 것은 무엇입니까?
- A. 검토 대상 과정에 대한 설문 조사 응답과 같은 증언 증거
- B. 검토 대상 프로세스에 대해 실시한 현장 점검 문서
- C. 유사 산업 또는 조직 단위와 비교하여 검토 대상 프로세스에 대한 벤치마킹 정보
Correct Answer: B 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?
- A. 내부 감사 인력의 적정성을 판단하십시오.
- B. 필요한 기술 및 감사 도구를 식별합니다.
- C. 참여를 위한 출장 및 관련 비용을 산정합니다.
Correct Answer: A 🗳️
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운영 관리 부서에서 내부 감사자에게 비효율적인 프로세스에 대한 권고 사항을 요청했습니다. IIA 지침에 따르면, 다음 중 감사자의 가장 적절한 답변은 무엇일까요?
- A. 감사 독립성 유지를 위해 권고 사항 제시를 자제하십시오.
- B. 관찰 및 결론을 바탕으로 권고 사항을 제시하는 데 동의합니다.
- C. 시정 조치의 권고 및 시행은 경영진만이 담당해야 함을 설명하십시오.
Correct Answer: B 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?
- A. 비율 분석.
- B. 추세 분석.
- C. 외부 벤치마킹.
Correct Answer: B 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
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