IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) : IIA-CIA-Part1 Korean exam

IIA-CIA-Part1 Korean real exams

Exam Code: IIA-CIA-Part1-KR

Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version)

Updated: Oct 27, 2026

Q & A: 890 Questions and Answers

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About IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) - IIA-CIA-Part1 Korean Exam

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  • Fraud Risks (10%)
  • Governance, Risk Management, and Control (35%)
  • Proficiency and Due Professional Care (18%)
  • Independence and Objectivity (15%)
  • Quality Assurance and Improvement Program (7%)
  • Foundations of Internal Auditing (15%)

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

Registration steps of IIA-CIA-Part1 Exam

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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionObjectives
Independence and Objectivity- Individual objectivity and impairment
- Organizational independence
Quality Assurance and Improvement Program (QAIP)- Internal quality assessments
- External quality assessments
- Continuous improvement of internal audit function
Foundations of Internal Auditing- Internal audit definition, purpose, and value
- IIA Standards and Code of Ethics overview
- Internal audit role in governance, risk, and control
Proficiency and Due Professional Care- Due professional care in engagements
- Competence and skills requirements

IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) Sample Questions:

Question #1

다음 활동 중 어느 것이 내부 감사 전문 실무에 대한 IIA의 핵심 원칙과 일치합니까?

  • A. 최고 감사 책임자는 보상 결정 및 이사회에 대한 감사 결과 전달을 위해 고위 경영진에게 보고합니다.
  • B. 컨설팅 계약의 최종 보고서는 조사 결과 요약을 보여주며 내부 감사자의 조언은 경영진의 결정과 명확히 구별되고 분리되어 있습니다.
  • C. 내부 감사원은 운영 및 관리 직책을 순환하며 이러한 영역에 대한 감사 업무를 수행하여 지식이 적시에 적용되도록 합니다.
  • D. 내부 감사자는 제한된 자원으로 인해 내부 통제 및 위험 관리에 대한 보증을 우선시하고 핵심 책임 범위 밖에 있는 것으로 간주되는 거버넌스 프로세스 평가를 제외합니다.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

직원이 내부 감사 부서로 전근한 지 6개월 후, 이전 운영 관리자가 조직의 온라인 주문 시스템을 위한 새로운 가격 책정 모듈 평가를 위해 프로젝트 팀을 돕기 위해 다시 돌아와 달라고 요청했습니다. IIA 지침에 따르면 다음 중 어느 진술이 사실입니까?

  • A. 감사자는 과제의 성격이 컨설팅이기 때문에 프로젝트에 참여할 수 있습니다.
  • B. 감사원은 해당 부서에서 전근한 지 12개월이 지나지 않았으므로 이 프로젝트에 배정할 수 없습니다.
  • C. 감사인은 의견을 제공하면 객관성이 손상되므로 과제에 참여할 수 없습니다.
  • D. 내부 감사 활동의 독립성을 유지하기 위해 다른 내부 감사원을 계약에 임명해야 합니다.
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Correct Answer: C  🗳️

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Question #3

다음 중 내부감사인의 독립성에 대한 손상의 예는 무엇입니까?

  • A. 주어진 대차대조표 계정에 오류가 있을 것이라고 믿고 내부 감사인이 테스트를 확장하기로 결정
  • B. 2년 동안 미지급금 감독관을 역임한 내부 감사 활동의 새로운 구성원이 새로운 미지급금 시스템의 구현에 대해 자문을 요청받았습니다.
  • C. 내부 감사인이 중요한 재무제표 감사 결과 보고를 부모가 회사의 주식을 모두 매각할 때까지 연기합니다.
  • D. 조직 구조 조정에 따라 내부 감사 활동이 이제 기능적으로 최고 재무 책임자에게 보고됩니다.
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Correct Answer: D  🗳️

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Question #4

계약 관리자는 조달 보증 계약을 감독합니다.
계약 중간에 계약 관리자는 조달 책임자가 비용을 지불하는 주말 사교 행사에 참석합니다.
다음 윤리 원칙 중, 참여 관리자가 행사에 참석함으로써 잠재적으로 위반할 수 있는 윤리 원칙은 무엇입니까?

  • A. 정직성.
  • B. 객관성.
  • C. 비밀 유지.
  • D. 역량.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

IIA 지침에 따르면 최고 감사 책임자(CAE)의 다음 조치 중 내부 감사 활동의 조직적 독립성을 가장 잘 보여주는 것은 무엇입니까?

  • A. CAE는 조직의 CEO에게 중요한 문제를 보고합니다.
  • B. CAE는 내부 감사 헌장의 고위 경영진 승인을 구합니다.
  • C. CAE는 직원을 고용하기 위해 고위 경영진의 승인을 얻습니다.
  • D. CAE는 이사회에 승인을 위한 연간 예산을 제공합니다.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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