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Exam Code: IIA-CIA-Part1-KR
Exam Name: Essentials of Internal Auditing (IIA-CIA-Part1 Korean Version)
Vendor: IIA

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Answer: B

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A. Chest, Abdomen, Biceps, Subscapular, Suprailiac, Midaxilla, Thigh
B. Chest, Abdomen, Triceps, Subscapular, Suprailiac, Midaxilla, Calf
C. Chest, Abdomen, Biceps, Subscapular, Suprailiac, Midaxilla, Calf
D. Chest, Abdomen, Triceps, Subscapular, Suprailiac, Midaxilla, Thigh
Answer: D

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회사의 최고 감사 책임자는 내부 감사 직원이 재무 파생 상품 영역에 대한 감사를 수행하는 데 필요한 기술이 없다고 판단합니다. 다음 중 가장 허용 가능한 조치는 무엇입니까?
A. 감사위원회에 문제를 알리고 가장 유능한 감사관을 지정하여 감사 업무를 수행합니다.
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C. 필요한 필수 지식을 결정하고 감사위원회가 제시 한 적절한 시간 프레임 워크 내에서 해당 교육을 받을 수 있는 경우 감사인을 위한 적절한 교육을 받습니다.
D. 감사위원회에 문제를 알리고 자격을 갖춘 외부 감사 회사에 감사 업무를 아웃소싱하는 것에 대해 상담하십시오.
Answer: A


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