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What is IIA-CIA-Part1 Exam

The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.

Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionObjectives
Topic 1: Quality Assurance and Improvement Program (QAIP)- Continuous improvement of internal audit function
- Internal quality assessments
- External quality assessments
Topic 2: Proficiency and Due Professional Care- Due professional care in engagements
- Competence and skills requirements
Topic 3: Foundations of Internal Auditing- IIA Standards and Code of Ethics overview
- Internal audit role in governance, risk, and control
- Internal audit definition, purpose, and value
Topic 4: Independence and Objectivity- Organizational independence
- Individual objectivity and impairment

IIA Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) Sample Questions:

Question #1

Welche der folgenden Aussagen beschreibt die Rolle des Vorstands bei der Etablierung einer effektiven Unternehmensführung am besten?

  • A. Der Vorstand genehmigt die detaillierten Pläne und Ziele des Managements
  • B. Der Vorstand ist an der Genehmigung der Betriebspolitik beteiligt
  • C. Der Vorstand trägt die Aufsichtsverantwortung für die organisatorischen Ressourcen
  • D. Der Vorstand überwacht wichtige Prozesse und Verfahren
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

Was ist der Hauptunterschied zwischen einem Beratungsauftrag und einem Prüfungsauftrag?

  • A. Interne Prüfer müssen bei der Ausübung ihrer Arbeit die Objektivität wahren.
  • B. Die Ziele und der Umfang des Engagements werden normalerweise vom Management vorgegeben.
  • C. Interne Prüfer können Führungsaufgaben übernehmen.
  • D. Die Art der erbrachten Dienstleistungen ist in der internen Revisionscharta definiert.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #3

Welche der folgenden Aussagen bezüglich der Verantwortung eines internen Prüfers, im Umgang mit verschiedenen Interessengruppen objektiv und unabhängig zu bleiben, ist richtig?

  • A. Einige Prüfungsprobleme bleiben möglicherweise unbehoben und unberichtet, wenn das Management Empfehlungen akzeptiert, die der interne Prüfer für wichtiger hält.
  • B. Bei der Arbeit an Audits von Geschäftseinheiten ist es manchmal ausreichend, wenn der interne Prüfer Mängel nur dem Abteilungsleiter meldet, wenn die Behebung nicht komplex ist.
  • C. Bei der Entscheidung zwischen widersprüchlichen Berichten über die Leistung einer Kontrolle von einem Kontrollbetreiber und dem Manager des Betreibers sollte der interne Prüfer im Allgemeinen dem Manager glauben,
  • D. Der interne Prüfer ist möglicherweise zunächst nicht mit der Akzeptanz eines Risikos durch das Management einverstanden, bewertet dies jedoch nach weiterer Diskussion neu und stimmt der Einschätzung des Managements zu.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

Ein interner Prüfer stellte eine Ineffizienz in einem Kontrollsystem fest und gab Empfehlungen zur Verbesserung des Kontrollumfelds. Die Geschäftsleitung zögerte jedoch, die Empfehlungen umzusetzen, da Bedenken hinsichtlich der Akzeptanz der Prozessänderungen durch die Mitarbeiter bestanden. Daraufhin stimmte der Prüfer zu, den entsprechenden Vermerk aus dem Prüfbericht zu entfernen.
Welche der folgenden Kompetenzen fehlt dem Wirtschaftsprüfer?

  • A. Zusammenarbeit.
  • B. Strategisches Denken.
  • C. Konnektivität.
  • D. Einfluss.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #5

Eine neue Leiterin der Revisionsabteilung möchte ein formelles internes Kontrollsystem für ihr Unternehmen entwickeln. Sie verwendet weltweit anerkannte Systeme als Leitfaden. Welche der folgenden Punkte würde sie bei der Erstellung des neuen Systems für ihr Unternehmen wahrscheinlich als entscheidend erachten?

  • A. Kontinuierliche Überwachung.
  • B. Geschäftskontinuität und Backups.
  • C. Unabhängige Beurteilungen.
  • D. Organisationsweite Ziele.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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