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1. 다음 중 감사 업무의 목표 달성을 위해 적절하고 충분한 자원이 할당되었음을 가장 잘 보여주는 것은 무엇입니까?
A) 승인된 참여 업무 계획서.
B) 직원 역량 평가.
C) 감사 대상 영역 경영진에 대한 사후 설문조사.
2. 다음 중 내부 감사자가 사기와 관련하여 갖춰야 할 지식, 기술 및 능력을 가장 잘 설명하는 것은 무엇입니까?
A) 사기 위험을 평가할 수 있는 충분한 지식.
B) 사기 방지 통제를 개발하고 구현하는 데 필요한 전문 기술.
C) 사기 탐지 및 조사에 대한 전문성.
3. 출장비 감사 과정에서 내부 감사자는 회계 담당 직원이 경비 보고서를 관리자에게 검토 및 승인받기 전에 상당한 시간을 들여 미리 검토하는 것을 발견했습니다. 연간 모든 경비 보고서의 총액은 조직 전체 예산의 1% 미만입니다. 다음 중 검토 횟수를 줄이도록 권고하는 감사자의 의견을 가장 잘 뒷받침하는 것은 무엇입니까?
A) 출장비 부정행위의 내재적 위험은 낮습니다.
B) 검토 과정에서 노력이 중복되는 것은 불필요합니다.
C) 통제 비용이 이익보다 크다.
4. 조달 프로세스 컨설팅 업무 중 내부 감사팀은 병원의 의약품 공급 계약을 검토했습니다. 다음 중 내부 감사팀이 조달 프로세스의 효율성을 개선하기 위해 가장 권고할 만한 사항은 무엇일까요?
A) 조달 프로세스는 명확하게 명시된 요구 사항에서 시작해야 합니다.
B) 조달 과정은 포괄적으로 문서화되어야 합니다.
C) 자격을 갖춘 구매 전문가만이 구매 프로세스를 관리해야 합니다.
5. 다음 중 탐정 통제의 예는 무엇입니까?
A) 조정.
B) 직무 분리.
C) 필수 권한.
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: A | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: A |
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