Internal Audit Fundamentals (IIA-CIA-Part1中文版): IIA-CIA-Part1 Exam
"Internal Audit Fundamentals (IIA-CIA-Part1中文版)", also known as IIA-CIA-Part1 exam, is a IIA Certification. With the complete collection of questions and answers, Pass4sureCert has assembled to take you through 890 Q&As to your IIA-CIA-Part1 Exam preparation. In the IIA-CIA-Part1 exam resources, you will cover every field and category in Certified Internal Certification helping to ready you for your successful IIA Certification.
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- Exam Code: IIA-CIA-Part1
- Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1中文版)
- Certification Provider: IIA
- Corresponding Certification: Certified Internal
- Updated: Oct 13, 2026
- No. of Questions: 890 Questions & Answers with Testing Engine
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Registration steps of IIA-CIA-Part1 Exam
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Step 3: Search for IIA-CIA-Part1 Exam
Step 4: Select Date and Center of examination and confirm with payment value of $435
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Interpret organizational independence - Demonstrate individual objectivity - Assess and maintain individual objectivity |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of risk management - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe the concept of organizational governance |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development - Explain the importance of due professional care |
| VI. Fraud Risks (10%) | 10% | - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions:
下列何者最能體現內部稽核活動的權威性?
- A. 確定內部稽核服務範圍
- B. 提高資訊的完整性。
- C. 向決策者建議替代方案。
- D. 實現參與目標。
Correct Answer: A 🗳️
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哪一項聲明準確描述了審計章程中概述的內部審計活動的權限?
- A. 執行長應每季向高階管理層和董事會提供績效更新。
- B. 內部稽核團隊應能充分接觸組織的記錄、實體財產以及進行審計工作所需的人員。
- C. 首席審計執行長 (CAE) 應直接向董事會匯報,並在行政上向執行長報告。
- D. 內部稽核活動應維持符合標準的品質保證和改善計畫。
Correct Answer: B 🗳️
Explanation: Only visible for Pass4sureCert members. You can sign-up / login (it's free).
首席審計執行官 (CAE) 招聘了幾名新的內部審計員,以減少今年內部審計計劃中發現的資源缺口。其中一名新員工在該組織擁有多年的經驗。
十個月前。曾任財務部高級主管。然而,在過去的 10 個月裡,她一直在幫助組織實施新的 IT 系統。 CAE 應該採取什麼方法來進行即將進行的財務報表控制審計?
- A. 指派新審核員協助制定審核計劃,但確保審核計劃由其他審核人員執行。
- B. 確保新審計員的前經理和其他親密的前同事在審計期間可以離開。
- C. 指派新審計員協助進行現場工作。但要確保她的工作得到 CAE 的審查。
- D. 確保新審核員僅負責監督審核,不負責執行審核現場工作。
Correct Answer: A 🗳️
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內部稽核師正在審查一家礦業公司的員工調查結果。下列哪一項會提醒審計師注意潛在的道德問題?
- A. 女性占公司員工總數的20%。
- B. 工作經驗較長的員工認為他們應該比新員工擁有更多的特權。
- C. 多數員工認為透明、公平的決策是商業道德的基礎。
- D. 百分之三十的員工有信心提出疑慮,而不必擔心遭到報復。
Correct Answer: D 🗳️
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根據 IIA 指導,關於報告品質保證和改進計劃的結果,下列哪一項敘述是正確的?
- A. 一旦發現內部稽核活動的缺陷,必須立即向董事會報告。
- B. 外部評估員必須在完成後向高階管理層和董事會提交外部評估結果。
- C. 內部評估結果需要至少每五年向董事會報告一次。
- D. 內部稽核活動績效的持續監控結果必須至少每年向高階管理層和董事會報告一次
Correct Answer: D 🗳️
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