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Updated: Aug 19, 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 |
| Exam Duration: | 150 minutes |
| Available Languages: | Arabic, Simplified Chinese, Traditional Chinese, English, French, German, Indonesian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, Turkish, Vietnamese |
| Real Exam Qty: | 125 |
| Certificate Validity Period: | Permanent (from 28 May 2025 onwards; previously 3 years) |
| Related Certifications: | Certified Internal Auditor (CIA) Certification in Risk Management Assurance (CRMA) |
| Passing Score: | 600 out of 750 |
| Exam Price: | USD 280 - USD 445 (varies by member/non-member and region) |
| Exam Format: | Multiple Choice Questions, Computer-based Exam |
| 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% | - Ethical dilemmas and resolution - Confidentiality and integrity - IIA Code of Ethics - Professional values and behavior |
| Topic 2: Foundations of Internal Auditing | 35% | - International Professional Practices Framework (IPPF) - Global Internal Audit Standards - Definition and purpose of internal auditing - Competence and due professional care - Independence and objectivity - Quality assurance and improvement program |
| Topic 3: Governance, Risk Management, and Control | 30% | - Internal control concepts and frameworks - Role of internal audit in governance, risk, and control - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Risk management processes and techniques |
| Topic 4: Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud risk assessment - Fraud prevention and detection controls - Types and indicators of fraud |
IIA Internal Audit Practitioner (IAA-IAP Korean Version) Sample Questions:
1. 내부 감사 담당자가 원격 제조 공장에 대한 사업 연속성 감사 계획을 수립하고 있습니다. 계획 수립 과정에서 공장장은 자신에게 보고하는 현지 환경보건안전(EHS) 부서에서 6개월 전에 유사한 검토를 완료했으며, 당시 검토에서는 중대한 문제점이 발견되지 않았다고 밝혔습니다. 내부 감사 담당자는 이번 감사 계획 수립 시 EHS 부서의 검토 결과를 어떻게 고려해야 할까요?
A) EHS에서 이미 검토한 동일한 프로세스를 다시 검토하는 것은 노력의 중복이므로 감사 계약을 취소하는 것을 권장합니다.
B) EHS 검토자의 객관성과 역량, 그리고 그들의 업무를 평가하여 검토 결과의 신뢰성을 판단합니다.
C) EHS 검토 결과는 무시하십시오. 해당 부서는 객관성과 독립성이 부족하여 신뢰할 수 있는 정보원이 아닙니다.
2. 상황을 통제하거나 수정하기 위한 어떠한 조치도 취하지 않을 경우, 환경에 존재하는 상황으로 인해 손실이 발생할 확률은 다음 중 어떤 유형의 위험으로 알려져 있습니까?
A) 제어
B) 잔여물
C) 내재적
3. 다음 중 내부 감사 보증 서비스로 간주될 가능성이 가장 높은 것은 무엇입니까?
A) 프로세스 설계 참여.
B) 촉진 참여.
C) 규정 준수 참여.
4. 다음 중 사기 삼각형의 요소 중 조직의 직접적인 통제 하에 있는 것은 무엇입니까?
A) 압력
B) 기회
C) 합리화
5. 다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
A) 실사
B) 운영
C) 비즈니스 프로세스 개선
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: B |
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