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Last Updated: Aug 17, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 3: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 4: Fraud Risks | 15% | - Fraud Awareness
|
1. IIA 지침에 따르면 다음 중 일반적으로 표준화된 작업 문서 요소는 무엇입니까?
A) 작업 문서에는 통일된 상호 참조 시스템이 포함되어야 합니다.
B) 작업 서류는 전자 형식으로만 작성해야 합니다.
C) 작업 문서는 원본 문서를 첨부하여 증빙해야 합니다.
2. 다음 중 경영진이 허용 가능한 위험 수준을 결정하는 데 가장 직접적인 영향을 미치는 것은 무엇일까요?
A) 위험 감수 능력.
B) 위험 감수 성향.
C) 위험 인식.
3. 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?
A) 기준에 따르면 내부 감사자는 종료 회의를 문서화해야 합니다.
B) 토론 결과는 내부 감사자의 성과 평가의 일부입니다.
C) 내용에 대한 의견 불일치가 발생할 경우 해당 정보가 필요할 수 있습니다.
4. 조직의 조달 프로세스에 대한 보증 업무 수행 중 내부 감사자는 송장 승인 한도를 명시한 정책을 입수했습니다. 이 문서는 다음 중 감사 보고서의 어떤 속성을 가장 잘 뒷받침할까요?
A) 효과
B) 조건
C) 기준
5. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?
A) 해당 상황이 발생하게 된 요인.
B) 조사 과정에서 확인된 사실적 증거.
C) 질환의 재발 방지를 위한 조치.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: C | Question # 5 Answer: C |
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