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

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IIA IAA-IAP Korean Exam Syllabus Topics:

Section	Weight	Objectives
Ethics and Professionalism	20%	- Professional Conduct 1. Professional Competence 2. Due Professional Care 3. Confidentiality 4. Code of Ethics
Governance, Risk Management, and Control	30%	- Governance and Risk 1. Control Activities 2. Governance Processes 3. Risk Management Frameworks 4. Internal Control Concepts
Foundations of Internal Auditing	35%	- Internal Audit Fundamentals 1. Internal Audit Independence and Objectivity 2. Purpose of Internal Auditing 3. Internal Audit Roles and Responsibilities 4. Internal Audit Standards
Fraud Risks	15%	- Fraud Awareness 1. Fraud Prevention 2. Fraud Detection 3. Fraud Response 4. Fraud Risk Identification

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

Question #1

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. 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
C. 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.

Reveal Solution Discussion 0

Correct Answer: C 🗳️