Last Updated: Sep 30, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - Professional Conduct
|
| Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Fraud Risks | 15% | - Fraud Awareness
|
프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?
Correct Answer: A 🗳️
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다음 중 석유 셰일 채굴 공정의 경제성과 연간 생산 목표 달성 정도를 평가하는 것을 목표로 하는 감사 업무를 가장 잘 설명하는 것은 무엇입니까?
Correct Answer: B 🗳️
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다음 중 직원이 사기를 저지를 기회를 만드는 것은 무엇입니까?
Correct Answer: A 🗳️
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출장비 감사 과정에서 내부 감사자는 회계 담당 직원이 경비 보고서를 관리자에게 검토 및 승인받기 전에 상당한 시간을 들여 미리 검토하는 것을 발견했습니다. 연간 모든 경비 보고서의 총액은 조직 전체 예산의 1% 미만입니다. 다음 중 검토 횟수를 줄이도록 권고하는 감사자의 의견을 가장 잘 뒷받침하는 것은 무엇입니까?
Correct Answer: A 🗳️
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내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?
Correct Answer: A 🗳️
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