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

  • Exam Code: IAA-IAP-KR
  • Exam Name: Internal Audit Practitioner (IAA-IAP Korean Version)
  • Updated: Jun 10, 2026
  • Q&As: 100 Questions and Answers

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

1. 다음 시나리오 중 어떤 것이 매입채무 처리 과정에서의 사기 행위를 가장 강력하게 시사하는 것일까요?

A) 해당 기관의 공급업체 중 한 곳에서 제출한 송장이 6개월 이상 지났습니다.
B) 공급업체 송장 중 하나에 기재된 주소가 직원의 거주지 주소와 일치합니다.
C) 회계 담당자는 선정된 샘플 중 하나에 대한 출장 경비 관련 서류를 제공할 수 없었습니다.


2. 급여 부서 감사 도중, 급여 담당 직원이 내부 감사관에게 동료 직원이 최근 몇 주 동안 심한 개인적 스트레스를 받아 평소와 다른 실수를 여러 차례 저질렀다고 비밀리에 알렸습니다. 급여 담당 직원은 감사관에게 감사 결과 보고서를 작성할 때 해당 동료 직원을 배려해 달라고 요청했습니다. 감사관이 이 요청을 고려하여 감사 결과를 수정한다면, 다음 중 IIA 윤리 강령의 어떤 원칙을 위반하는 것일까요?

A) 청렴성과 객관성.
B) 객관성 및 기밀 유지.
C) 청렴성 및 기밀 유지.


3. 출장비 감사 과정에서 내부 감사자는 회계 담당 직원이 경비 보고서를 관리자에게 검토 및 승인받기 전에 상당한 시간을 들여 미리 검토하는 것을 발견했습니다. 연간 모든 경비 보고서의 총액은 조직 전체 예산의 1% 미만입니다. 다음 중 검토 횟수를 줄이도록 권고하는 감사자의 의견을 가장 잘 뒷받침하는 것은 무엇입니까?

A) 통제 비용이 이익보다 크다.
B) 검토 과정에서 노력이 중복되는 것은 불필요합니다.
C) 출장비 부정행위의 내재적 위험은 낮습니다.


4. 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.


5. IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?

A) 감사인은 지속적으로 자신의 숙련도와 서비스의 효율성 및 품질을 향상시킵니다.
B) 감사인은 자신의 전문적인 판단을 저해하거나 저해할 것으로 추정되는 어떠한 것도 수용하지 않습니다.
C) 감사인은 업무 수행 과정에서 얻은 정보의 사용 및 보호에 신중을 기한다.


Solutions:

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

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