Last Updated: Oct 03, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Internal Auditing | 35% | - Competence and due professional care - Independence and objectivity - Global Internal Audit Standards - Quality assurance and improvement program - International Professional Practices Framework (IPPF) - Definition and purpose of internal auditing |
| Topic 2: Fraud Risks and Controls | 15% | - Fraud prevention and detection controls - Internal audit responsibilities regarding fraud - Fraud risk assessment - Types and indicators of fraud |
| Topic 3: Ethics and Professionalism | 20% | - IIA Code of Ethics - Confidentiality and integrity - Ethical dilemmas and resolution - Professional values and behavior |
| Topic 4: Governance, Risk Management, and Control | 30% | - Role of internal audit in governance, risk, and control - Governance principles and frameworks - Internal control concepts and frameworks - Assessing adequacy and effectiveness of controls - Risk management processes and techniques |
다음 중 최고 감사 책임자(CAE)와 관련된 어떤 상황이 내부 감사 활동의 독립성을 가장 저해할 가능성이 높습니까?
Correct Answer: B 🗳️
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다음 분석 절차 중 내부 감사자가 시간 경과에 따른 성과 변화를 검토하는 데 가장 효과적인 것은 무엇입니까?
Correct Answer: A 🗳️
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다음 중 범용 감사 소프트웨어 사용의 일반적인 이점은 무엇일까요?
Correct Answer: C 🗳️
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프로젝트에 필요한 적절한 자원 수준을 결정할 때, 다음 중 어떤 것이 첫 번째 단계가 될까요?
Correct Answer: C 🗳️
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선임 내부 감사자는 고정 자산 회계 프로세스에 대한 내부 통제 평가를 수행하기 위해 위험 및 통제 매트릭스를 사용하고 있습니다. 다음 중 감사자가 위험 및 통제 매트릭스의 입력값을 결정하는 데 도움이 되는 활동은 무엇입니까?
Correct Answer: A 🗳️
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