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Updated: Sep 16, 2026

No. of Questions: 100 Questions & Answers with Testing Engine

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IAA-IAP Korean Practice Q&A's

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IIA IAA-IAP Korean Exam Overview:

Certification Vendor:IIA
Exam Name:Internal Audit Practitioner (IAP)
Exam Number:IAA-IAP
Related Certifications:Certified Internal Auditor (CIA)
Exam Price:$310 USD - $445 USD
Available Languages:Korean, German, Turkish, French, Portuguese, Arabic, Polish, Simplified Chinese, Spanish, Traditional Chinese, Japanese, Vietnamese, Russian, English, Thai, Indonesian
Certificate Validity Period:Permanent designation with 20 annual CPE hours required beginning in 2026
Exam Format:Multiple Choice
Passing Score:600/750
Exam Duration:150 minutes
Real Exam Qty:125
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
Topic 1: Ethics and Professionalism20%- Professional Conduct
  • 1. Professional Competence
  • 2. Due Professional Care
  • 3. Confidentiality
  • 4. Code of Ethics
Topic 2: Governance, Risk Management, and Control30%- Governance and Risk
  • 1. Risk Management Frameworks
  • 2. Governance Processes
  • 3. Internal Control Concepts
  • 4. Control Activities
Topic 3: Foundations of Internal Auditing35%- Internal Audit Fundamentals
  • 1. Internal Audit Roles and Responsibilities
  • 2. Purpose of Internal Auditing
  • 3. Internal Audit Independence and Objectivity
  • 4. Internal Audit Standards
Topic 4: Fraud Risks15%- Fraud Awareness
  • 1. Fraud Response
  • 2. Fraud Detection
  • 3. Fraud Prevention
  • 4. Fraud Risk Identification

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

Question #1

다음 중 내부 감사자가 외부 벤치마킹을 활용하는 방식을 설명하는 것은 무엇입니까?

  • A. 감사인은 조직의 수익성을 분석하기 위해 조직 내 지역별 영업이익률을 평가합니다.
  • B. 감사인은 음료 회사의 자기자본이익률을 경쟁사와 비교하여 수익성을 분석합니다.
  • C. 감사인은 수익성을 분석하기 위해 사업 부문의 순이익률을 계산합니다.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

내부 감사자가 내부 통제 정책 준수 여부를 평가해야 할 경우, 어떤 표본 추출 방법이 가장 적절할까요?

  • A. 크기에 비례하는 확률 샘플링
  • B. 속성 샘플링
  • C. 차이 추정 샘플링
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #3

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.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #4

다음 중 내재적 위험과 잔여 위험의 차이점을 가장 잘 설명하는 것은 무엇입니까?

  • A. 내재적 위험은 위험 평가 프로세스 이전의 위험 수준이고, 잔여 위험은 위험 평가 프로세스 완료 후 남아있는 위험 수준입니다.
  • B. 내재적 위험은 위험의 심각도를 변경하기 위한 구체적인 조치나 통제가 없을 때의 위험 수준이며, 잔여 위험은 시정 조치를 시행한 후에도 남아 있는 위험입니다.
  • C. 내재적 위험은 조직이 기꺼이 감수할 수 있는 위험 수준이고, 잔여 위험은 조직이 용납할 수 없다고 판단하는 위험 수준입니다.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?

  • A. 공통 규모 재무제표 분석
  • B. 추세 분석
  • C. 비율 분석
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Explanation: Only visible for Pass4training members. You can sign-up / login (it's free).

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Test Engine: IAA-IAP Korean study test engine can be downloaded and run on your own devices. Practice the test on the interactive & simulated environment.
PDF (duplicate of the test engine): the contents are the same as the test engine, support printing.

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The free update offer is valid for one year after you've purchased the IAA-IAP Korean products. You will be informed if there is any update

What's the different of the three versions?

Online Test Engine can supports Windows / Mac / Android / iOS, etc., because it is the software based on WEB browser. You can use it on any electronic device and practice with self-paced.
Online Test Engine supports offline practice, while the precondition is that you should run it with the internet at the first time.
Self Test Engine is suitable for windows operating system, running on the Java environment, and can install on multiple computers.
PDF Version: can be read under the Adobe reader, or many other free readers, including OpenOffice, Foxit Reader and Google Docs.

How does your Testing Engine works?

Once download and installed on your PC, you can practice IAA-IAP Korean test questions, review your questions & answers using two different options 'practice exam' and 'virtual exam'.
Virtual Exam - test yourself with exam questions with a time limit.
Practice Exam - review exam questions one by one, see correct answers.

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All the products are updated frequently but not on a fixed date. Our professional team pays a great attention to the exam updates and they always upgrade the content accordingly.

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Sure. We have the money back guarantee in case of failure by our products. The process of money back is very simple: you just need to show us your failure score report within 60 days from the date of purchase of the exam. We will then verify the authenticity of documents submitted and arrange the refund after receiving the email and confirmation process. The money will be back to your payment account within 7 days.

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