Last Updated: Aug 25, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Governance, Risk Management, and Control | 30% | - Internal control concepts and frameworks - Governance principles and frameworks - Assessing adequacy and effectiveness of controls - Role of internal audit in governance, risk, and control - Risk management processes and techniques |
| Foundations of Internal Auditing | 35% | - Independence and objectivity - Global Internal Audit Standards - Competence and due professional care - Definition and purpose of internal auditing - International Professional Practices Framework (IPPF) - Quality assurance and improvement program |
| Fraud Risks and Controls | 15% | - Types and indicators of fraud - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Fraud risk assessment |
| Ethics and Professionalism | 20% | - Confidentiality and integrity - Ethical dilemmas and resolution - IIA Code of Ethics - Professional values and behavior |
1. 내부 감사 부서는 조직의 위험 관리 프로세스의 효과성을 평가하는 임무를 맡았습니다. 다음 중 전반적인 평가에서 고려하기에 적절하고 관련성 있는 활동은 무엇입니까?
A) 기업의 사회적 책임 및 지속가능성 경영에 대한 외부 감사(감사 결과를 경영진 및 이사회에 보고하는 내용 포함)
B) 지난 1년간 여러 감사 업무를 통해 얻은 위험 관리 효과성 평가
C) 최고 감사 책임자가 조직 재무 위원회에 대해 제시한 의견
2. 감사 계획 수립 과정에서 다음 중 어떤 것이 내부 감사자에게 감사 대상 프로세스에 대한 충분한 이해를 제공할까요?
A) 조직의 사명, 비전 및 전략적 목표.
B) 동일 프로세스에 대한 이전 내부 감사의 철저함에 대한 경영진의 의견.
C) 프로세스의 목표 및 위험 관리.
3. 다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?
A) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 획득할 필요성을 없애줍니다.
B) 내부 감사자가 매우 많은 양의 데이터를 분석할 수 있도록 해줍니다.
C) 이는 내부 감사자가 조직의 IT 담당자의 도움을 받아 데이터에 대한 테스트를 수행할 수 있도록 합니다.
4. 선임 내부 감사 담당자가 조직의 글로벌 구매 부서에 대한 규정 준수 감사를 계획하고 있습니다.
다음 기준 중 참여 목표를 설정하는 데 있어 관련 있는 고려 사항은 무엇입니까?
A) 조직이 운영되는 국가의 현행 지배구조 관련 법률 및 규정
B) 지난 한 해 동안 조직의 글로벌 구매 부서를 통해 구매한 모든 품목 목록
C) 조직의 글로벌 구매 부서를 통해 상품을 구매하는 모든 글로벌 운영의 위치
5. 새로 채용된 내부 감사 담당자가 지난 4년간 특정 제품의 판매량을 조사하라는 요청을 받았습니다. 감사 담당자는 다음 중 어떤 분석적 검토 기법을 사용해야 할까요?
A) 외부 벤치마킹.
B) 비율 분석.
C) 추세 분석.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: B | Question # 4 Answer: A | Question # 5 Answer: C |
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