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

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

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IIA IAA-IAP Korean Exam Syllabus Topics:

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

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

Question #1

다음 중 최고 감사 책임자(CAE)와 관련된 어떤 상황이 내부 감사 활동의 독립성을 가장 저해할 가능성이 높습니까?

A. CAE는 조직의 회계 책임자에게 직접 보고하며, 내부 감사 활동은 회계 책임자실에서 담당합니다.
B. CAE는 조직의 주요 경영진 회의에 정기적으로 참석하고 참여합니다.
C. CAE는 조직 전체의 기록, 인력 및 자산에 직접 접근할 수 있습니다.

Reveal Solution Discussion 0

Correct Answer: A 🗳️