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


"Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)", 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.

  • Exam Code: IIA-CIA-Part1
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Total Questions: 890

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The average Salary of a IIA-CIA-Part1

  • England - 52802 POUND
  • India - 5170273 INR
  • United State - 69,000 USD
  • Europe - 58621 EURO

What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

  • Proficiency and Due Professional Care (18%)
  • Quality Assurance and Improvement Program (7%)
  • Independence and Objectivity (15%)
  • Fraud Risks (10%)
  • Foundations of Internal Auditing (15%)
  • Governance, Risk Management, and Control (35%)

IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

TopicDetails
Topic 1
  • Conduct interviews as part of a preliminary survey of the engagement area
  • Establish policies to promote objectivity
Topic 2
  • Determine if the internal audit activity is properly aligned to achieve organizational independence
  • Promote continuing professional development
Topic 3
  • Develop preliminary conclusions regarding controls
  • Recognize the importance of organizational independence
Topic 4
  • Internal Control Framework Characteristics and Use
  • Define purpose, authority, and responsibility of the internal audit activity
Topic 5
  • Develop and implement an organization-wide risk and control framework
  • Understand the knowledge, skills, and competencies that an internal auditor needs to possess

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

Prerequisites of IIA-CIA-Part1 Exam

if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:

  • 4 years of experience in internal audit (plus a second training and apprenticeship).
  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
  • IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.

Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:

  • Level A or comparable and five years of experience.
  • A diploma and 2 years of experience.
  • Seven years of experience (plus additional training).

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

Welche der folgenden Optionen beschreibt den Grund, warum die Einhaltung des Ethikkodex des IIA für interne Prüfer verpflichtend ist?

  • A. Die Einhaltung ethischer Grundsätze bildet die Grundlage für das Vertrauen der Stakeholder in die Gültigkeit des Berufsstands der internen Revision und der Ergebnisse der internen Revisionstätigkeit.
  • B. Die ethische Konformität der internen Revisionstätigkeit gibt den Ton an für die ethische Konformität durch Vorstand, Management und Mitarbeiter der Organisation.
  • C. Interne Prüfer und die interne Revision müssen ethische Vorschriften einhalten, um die Verantwortung für die Bereitstellung absoluter Sicherheit hinsichtlich des Risikomanagements der Organisation übernehmen zu können.
  • D. Die Einhaltung ethischer Grundsätze bildet die Grundlage für das Vertrauen der Stakeholder in die Kompetenz der internen Revision und der professionellen internen Prüfer.
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Correct Answer: A  🗳️

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Welche der folgenden Aussagen zur Verwendung von Risikomanagementsystemen ist richtig?

  • A. Sie sind flexibel in der Bearbeitung und Verknüpfung von Zielen und damit verbundenen Risiken innerhalb der Organisation.
  • B. Sie werden üblicherweise als automatisierte Methodik eingesetzt, um die wichtigsten Risiken auf Prozessebene zu identifizieren und zu managen.
  • C. Sie werden gemeinsam vom Vorstand und der Geschäftsleitung verwaltet, um einen Konsens über die wichtigsten Risiken zu erzielen.
  • D. Sie sind nur auf strategischer Ebene bei der Bewältigung wichtiger externer und interner Risiken wirksam.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Ein Manager, der für die Implementierung eines teuren Anlagenmanagementsystems verantwortlich war, meldete das Projekt als Erfolg im Hinblick auf die Kostenoptimierung, obwohl das Gegenteil der Fall war. In einem Interview gab er zu, das tatsächliche Ergebnis des Projekts gekannt zu haben, wollte aber ein Scheitern nicht eingestehen, da er für eine Beförderung in Betracht gezogen wurde.
Welcher der folgenden häufigen Betrugsfaktoren wird am ehesten durch das Verhalten der Führungskraft repräsentiert?

  • A. Der Manager fürchtete Vergeltungsmaßnahmen.
  • B. Der Geschäftsführer war der Ansicht, dass seine Entscheidung in dieser Situation gerechtfertigt war.
  • C. Die Führungskraft stand unter Erfolgsdruck.
  • D. Der Manager hatte die Möglichkeit, seine Position auszunutzen.
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Correct Answer: C  🗳️

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Welche der folgenden Organisationen wendet im Hinblick auf ihre Risikoreaktion eine Akzeptanztechnik an?

  • A. Eine Organisation, die zum Schutz ihres Eigentums und ihrer Ausrüstung Versicherungspolicen abschließt.
  • B. Eine Organisation, die Richtlinien und Verfahren zur Steuerung von Geschäftsaktivitäten und -praktiken einsetzt
  • C. Eine Organisation, die sich aufgrund der Volatilität der Wechselkurse gegen Investitionen in einer neuen Region entscheidet.
  • D. Eine Organisation, die keine Maßnahmen zur Bewältigung der möglichen Gefährdung durch ein Erdbeben ergreift.
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Correct Answer: D  🗳️

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Welcher der folgenden Betrugstreiber kann von einer Organisation direkt kontrolliert werden?

  • A. Druck
  • B. Chance
  • C. Anreiz
  • D. Rationalisierung
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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