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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Ethics and Professionalism | 20% | - Professional Conduct
|
| Topic 2: Fraud Risks | 15% | - Fraud Awareness
|
| Topic 3: Governance, Risk Management, and Control | 30% | - Governance and Risk
|
| Topic 4: Foundations of Internal Auditing | 35% | - Internal Audit Fundamentals
|
사기 삼각형의 세 가지 요소를 바탕으로, 다음 중 기회 요소와 관련된 사기 지표로 간주될 수 있는 것은 무엇입니까?
Correct Answer: C 🗳️
Explanation: Only visible for TroytecDumps members. You can sign-up / login (it's free).
내부 감사자는 입고 절차에 관한 정보를 수집하던 중 서술형 메모가 해당 절차를 문서화하는 가장 좋은 방법이라고 판단했습니다. 다음 중 감사자의 결정을 가장 잘 뒷받침하는 설명은 무엇입니까?
Correct Answer: A 🗳️
Explanation: Only visible for TroytecDumps members. You can sign-up / login (it's free).
운영 관리 부서에서 내부 감사자에게 비효율적인 프로세스에 대한 권고 사항을 요청했습니다. IIA 지침에 따르면, 다음 중 감사자의 가장 적절한 답변은 무엇일까요?
Correct Answer: C 🗳️
Explanation: Only visible for TroytecDumps members. You can sign-up / login (it's free).
다음 중 전반적인 위험 평가를 가장 잘 뒷받침하는 것은 무엇입니까?
Correct Answer: A 🗳️
Explanation: Only visible for TroytecDumps members. You can sign-up / login (it's free).
급여 부서 감사 도중, 급여 담당 직원이 내부 감사관에게 동료 직원이 최근 몇 주 동안 심한 개인적 스트레스를 받아 평소와 다른 실수를 여러 차례 저질렀다고 비밀리에 알렸습니다. 급여 담당 직원은 감사관에게 감사 결과 보고서를 작성할 때 해당 동료 직원을 배려해 달라고 요청했습니다. 감사관이 이 요청을 고려하여 감사 결과를 수정한다면, 다음 중 IIA 윤리 강령의 어떤 원칙을 위반하는 것일까요?
Correct Answer: A 🗳️
Explanation: Only visible for TroytecDumps members. You can sign-up / login (it's free).
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