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| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Assessing adequacy and effectiveness of controls - Internal control concepts and frameworks - Risk management processes and techniques - Role of internal audit in governance, risk, and control - Governance principles and frameworks |
| Foundations of Internal Auditing | 35% | - Independence and objectivity - Global Internal Audit Standards - Quality assurance and improvement program - Competence and due professional care - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) |
| Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud risk assessment - Fraud prevention and detection controls - Types and indicators of fraud |
| Ethics and Professionalism | 20% | - Ethical dilemmas and resolution - Professional values and behavior - Confidentiality and integrity - IIA Code of Ethics |
다음 중 프로세스 수준 또는 거래 수준 통제와 달리 조직 수준 통제로 간주되는 것은 무엇입니까?
Correct Answer: C 🗳️
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내부 감사자가 제조 회사의 내부 통제 평가를 수행하고 있습니다. 감사자는 매입 담당 직원이 경영진의 검토 및 승인 없이 새로운 공급업체를 등록할 수 있다는 사실을 발견했습니다. 감사자는 이러한 발견 사항을 어떻게 기록해야 할까요?
Correct Answer: B 🗳️
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최고 감사 책임자는 최종 감사 보고서를 발행하기 전에 경영진과 결론 및 권고사항을 논의하기 위한 종료 회의를 소집했습니다. 다음 중 종료 회의를 문서화해야 하는 주요 이유는 무엇입니까?
Correct Answer: B 🗳️
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다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?
Correct Answer: A 🗳️
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경영진은 50달러 미만의 거래에는 더 이상 승인이 필요하지 않다고 결정했습니다. 이는 다음 중 어떤 위험 관리 전략에 해당합니까?
Correct Answer: B 🗳️
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