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| Section | Weight | Objectives |
|---|---|---|
| Ethics and Professionalism | 20% | - IIA Code of Ethics - Confidentiality and integrity - Ethical dilemmas and resolution - Professional values and behavior |
| Foundations of Internal Auditing | 35% | - Competence and due professional care - International Professional Practices Framework (IPPF) - Global Internal Audit Standards - Definition and purpose of internal auditing - Quality assurance and improvement program - Independence and objectivity |
| Fraud Risks and Controls | 15% | - Internal audit responsibilities regarding fraud - Fraud prevention and detection controls - Types and indicators of fraud - Fraud risk assessment |
| Governance, Risk Management, and Control | 30% | - Role of internal audit in governance, risk, and control - Assessing adequacy and effectiveness of controls - Risk management processes and techniques - Governance principles and frameworks - Internal control concepts and frameworks |
연례 교육 계획의 일환으로 최고 감사 책임자(CAE)는 지역 감사 교육 기관에 내부 감사팀을 위한 사내 교육 세션을 제공하도록 요청했습니다. 다음 중 이러한 접근 방식의 주요 목적을 가장 잘 설명하는 것은 무엇입니까?
Correct Answer: B 🗳️
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IIA 지침에 따르면, 감사 업무에 필요한 감독 범위를 결정하는 주요 기준은 다음 중 무엇입니까?
Correct Answer: C 🗳️
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IIA 윤리 강령에 따르면 다음 중 기밀 유지 원칙을 가장 잘 보여주는 것은 무엇입니까?
Correct Answer: A 🗳️
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IIA 윤리 강령에 따르면, 다음 중 역량 원칙을 입증하는 내부 감사인의 행동을 가장 잘 설명하는 것은 무엇입니까?
Correct Answer: C 🗳️
Explanation: Only visible for ExamsReviews members. You can sign-up / login (it's free).
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?
Correct Answer: C 🗳️
Explanation: Only visible for ExamsReviews members. You can sign-up / login (it's free).
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