Can't give Kia specific
but you are asking the right questions about flat towing.
My experience had to do with 4X4 FJ40's, made before the steering locks were added, so I didn't need to do the key in thing.
I did need to put a rubber strap on the steering wheel and the seat frame to add some resistance and -return-to-center effect on the steering wheel. Otherwise, at low speed turns, it would go to full lock and then not return!
I'm guessing you wish to tow behind a motorhome or such, without using a tow dolly. Check your towing regs, as many places require brakes on the 'trailer' if it exceeds a certain weight, often 2000 lbs.
I have had friends do many $1000 in damage flat towing, because of lubrication issues within transfer cases or transmissions. You need to be sure before you tow.
A tow dolly avoids all these problems.