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NEW QUESTION: 1
組織の倫理的風土を評価する上での内部監査人の役割は何であるべきですか?
A. 組織内の不適切または違法な活動を特定するために、内部告発者ホットラインを維持します。
B. 組織の従業員、顧客、およびパートナーに対して継続的な調査を実施して、組織の倫理的風土を評価します。

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組織の戦略の有効性を評価し、B。
望ましいレベルの法的および倫理的コンプライアンスを達成するためのプロセス。
C. 組織に採用される前に、潜在的な新入社員の身元調査を行います。
Answer: A

NEW QUESTION: 2
基準によると、エンゲージメントの推奨事項のフォローアップをスケジュールするための基礎となるのは次のうちどれですか?
A. 内部監査人と経営陣の間でなされた合意。
B. 内部監査憲章。
C. フォローアップの手動手順。
D. 関連するリスクとエクスポージャー。
Answer: D

NEW QUESTION: 3
감사 후속 절차를 만들 때 고려해야 할 가장 중요한 것은 무엇입니까?
A. 조직에 문제를 해결하기에 충분한 자금이 있는지 여부
B. 피 감사인이 후속 조치에 충분한 시간을 할당했는지 여부
C. 후속 절차에서 식별 된 위험이 완화되었는지 여부를 결정할지 여부
D. 리스크가 조직의 리스크 선호도 내에 있는지 경영진이 판단했는지 여부
Answer: D