Updated: Jun 15, 2026
No. of Questions: 100 Questions & Answers with Testing Engine
Download Limit: Unlimited
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1. 다음 중 품질 감사 커뮤니케이션을 제공할 때 중요한 고려 사항은 무엇입니까?
A) 전문 용어를 사용하여 지식을 입증하십시오.
B) 가능한 한 자세한 내용을 포함하세요.
C) 공정하고 균형 잡힌 평가를 제공하십시오.
2. 내부 감사자가 컴퓨터화된 감사 도구와 기법을 사용하려고 합니다. 다음 중 감사자가 직면할 가능성이 높은 일반적인 장애물은 무엇입니까?
A) 테스트 수행에 필요한 IT 인력을 확보하는 데 어려움이 있었습니다.
B) 해당 도구를 사용하는 데 필요한 전문 IT 기술 부족.
C) 관련성 있고 신뢰할 수 있는 데이터에 대한 접근 권한을 얻는 데 어려움이 있습니다.
3. 다음 중 내부 감사 활동의 독립성을 저해하여 내부 감사자가 수행해서는 안 되는 활동은 무엇입니까?
A) 조직의 위험 감수 수준 설정.
B) 조직 전반에 걸친 위험 관리 체계 구축을 적극적으로 추진합니다.
C) 위험 관리 활동 조정.
4. 다음 중 잘 구성된 감사 권고 사항의 요소는 무엇입니까?
A) 해당 상황이 발생하게 된 요인.
B) 조사 과정에서 확인된 사실적 증거.
C) 질환의 재발 방지를 위한 조치.
5. 다음 중 고품질 내부 감사 업무 커뮤니케이션에 포함하기에 적절한 내용은 무엇입니까?
A) 내부 감사팀은 연말 결산에 앞서 재무 보고 프로세스에 대한 검토를 실시했습니다. 검토 결과는 조직의 연례 외부 재무 감사 완료에 앞서 경영진의 검토를 위해 제공되었습니다.
B) 내부 감사팀은 조직의 재무 보고 관련 내부 통제에 여러 가지 취약점이 있음을 발견했습니다. 감사팀은 경영진이 이러한 취약점의 근본 원인을 파악할 것을 권고합니다.
C) 내부 감사팀은 중대한 내부 통제상의 약점이 있을 가능성이 높다는 가정 하에 감사를 수행했습니다. 이번 감사의 목적은 그러한 약점을 밝혀내는 것이었습니다.
Solutions:
| Question # 1 Answer: C | Question # 2 Answer: C | Question # 3 Answer: A | Question # 4 Answer: C | Question # 5 Answer: A |
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