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

Exam Code: IAA-IAP-KR
Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
Updated: Oct 05, 2026
Q & A: 100 Questions and Answers

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IIA IAA-IAP Korean Exam Syllabus Topics:

Section	Weight	Objectives
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) - Quality assurance and improvement program - Independence and objectivity - Definition and purpose of internal auditing - Competence and due professional care
Fraud Risks and Controls	15%	- Fraud risk assessment - Internal audit responsibilities regarding fraud - Types and indicators of fraud - Fraud prevention and detection controls
Governance, Risk Management, and Control	30%	- Risk management processes and techniques - Assessing adequacy and effectiveness of controls - Internal control concepts and frameworks - Governance principles and frameworks - Role of internal audit in governance, risk, and control

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

Question #1

다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?

A. 위험 관리 활동 조정.
B. 조직의 위험 감수 수준 설정.
C. 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.

Reveal Solution Discussion 0

Correct Answer: B 🗳️