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| Section | Weight | Objectives |
|---|---|---|
| Foundations of Internal Auditing | 35% | - Competence and due professional care - Quality assurance and improvement program - Global Internal Audit Standards - Definition and purpose of internal auditing - Independence and objectivity - International Professional Practices Framework (IPPF) |
| Ethics and Professionalism | 20% | - Ethical dilemmas and resolution - Confidentiality and integrity - IIA Code of Ethics - Professional values and behavior |
| Governance, Risk Management, and Control | 30% | - Governance principles and frameworks - Risk management processes and techniques - Assessing adequacy and effectiveness of controls - Role of internal audit in governance, risk, and control - Internal control concepts and frameworks |
| Fraud Risks and Controls | 15% | - Fraud risk assessment - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Types and indicators of fraud |
다음 중 상세 참여 위험 평가의 목적을 가장 잘 설명하는 것은 무엇입니까?
Correct Answer: C 🗳️
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다음 중 참여 현황 회의에 관한 설명으로 옳은 것은 무엇입니까?
Correct Answer: B 🗳️
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다음 중 내장형 감사 모듈의 목적은 무엇입니까?
Correct Answer: C 🗳️
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고위 경찰관이 비밀 작전에 사용되는 자금을 관리하고 있었습니다. 이러한 상황에서 다음 중 어떤 것이 위험 신호로 간주될 가능성이 높습니까?
Correct Answer: C 🗳️
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IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?
Correct Answer: A 🗳️
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