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To prepare for the IIA-CIA-Part1 exam, candidates should first review the exam syllabus, which outlines the topics covered in the exam. The syllabus is available on the IIA website and includes information on the exam format, content, and weighting of each topic. Candidates are also encouraged to use the IIA's official study materials, such as the CIA Learning System and the CIA Practice Guide, which provide comprehensive coverage of the exam topics and include practice questions and simulations.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA-CIA-Part1 certification exam is one of the most respected and recognized certifications in the field of internal auditing. It focuses on the essential knowledge and skills required for internal auditors to conduct effective and efficient audits of an organization's operations, including financial reporting, risk management, and governance processes. IIA-CIA-Part1-German exam is offered by the Institute of Internal Auditors (IIA), a global organization with more than 200,000 members in over 170 countries.
IIA-CIA-Part1 exam covers a wide range of topics related to internal auditing. IIA-CIA-Part1-German exam includes questions on internal audit basics, risk management, governance, fraud, and other related topics. IIA-CIA-Part1-German exam is designed to test the knowledge and skills required for internal auditors to effectively perform their duties.
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IIA-CIA-Part1 exam covers topics such as governance, risk management, internal control, and audit tools and techniques. It is a multiple-choice exam that consists of 125 questions and has a time limit of two and a half hours. The passing score for the exam is 600 out of 800.
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
| Independence and Objectivity | - Organizational independence - Individual objectivity and impairment |
| Foundations of Internal Auditing | - Internal audit definition, purpose, and value - Internal audit role in governance, risk, and control - IIA Standards and Code of Ethics overview |
| Quality Assurance and Improvement Program (QAIP) | - External quality assessments - Continuous improvement of internal audit function - Internal quality assessments |
IIA Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) Sample Questions:
Welche der folgenden Aussagen belegt, dass interne Prüfer den Standard der gebotenen beruflichen Sorgfalt einhalten?
- A. Interne Prüfer haben gezeigt, dass sie über die nötige Freiheit verfügen, um ihren Aufgaben nachzukommen.
- B. Interne Prüfer haben eine unvoreingenommene geistige Haltung bewiesen.
- C. Interne Prüfer haben bei der Durchführung ihrer Arbeit einen strikten formalen Prüfprozess befolgt.
- D. Interne Prüfer haben die für die Durchführung des Prüfungsauftrags erforderlichen Fähigkeiten nachgewiesen.
Correct Answer: D 🗳️
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Was würde die interne Revision als Erstes tun, wenn während eines Prüfungsauftrags ein Betrugsverdacht besteht?
- A. Befragen Sie die Mitarbeiter, die möglicherweise in den Betrug verwickelt sind.
- B. Bestimmen Sie die potenziellen Auswirkungen auf die Organisation.
- C. Beraten Sie das Management bezüglich der Veranstaltung und geben Sie Empfehlungen ab.
- D. Erweitern Sie die Audittests, um festzustellen, ob tatsächlich ein Betrug stattgefunden hat.
Correct Answer: D 🗳️
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Welche Kontrollmaßnahme soll Betrug verhindern?
- A. Eine regelmäßige Präsentation für die gesamte Organisation zur Stärkung der Kultur der Betrugsresistenz.
- B. Ein Jahresendabgleich der wichtigsten Konten und Hauptbücher.
- C. Eine Whistleblower-Hotline zur anonymen Meldung von Betrugsfällen.
- D. Eine Überprüfung der von der Geschäftsleitung genehmigten Ausnahmen auf Übereinstimmung mit der delegierten Befugnis.
Correct Answer: A 🗳️
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Was sollte der erste Schritt für einen neu eingestellten Chief Audit Executive sein, um die Kompetenz der internen Revisionstätigkeit aufzubauen und aufrechtzuerhalten?
- A. Integrieren Sie die grundlegenden Kriterien der internen Revisionskompetenz in Stellenbeschreibungen
- B. Führen Sie ein Benchmarking mit der Konkurrenz durch, um zu erfahren, was andere Firmen zu diesem Thema tun
- C. Führen Sie eine regelmäßige Bewertung der Fähigkeiten der internen Audittätigkeit durch
- D. Entwickeln Sie ein Tool zur Kompetenz- oder Fähigkeitsbewertung.
Correct Answer: A 🗳️
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Welche der folgenden Beschreibungen beschreibt die beste Übereinstimmung zwischen einem potenziellen Kandidaten für einen vorübergehenden Gasthörer und einem bevorstehenden Prüfungsauftrag?
- A. Ein Kommunikationsbeauftragter, der in den letzten sechs Monaten in der Marketingabteilung gearbeitet hat, um ein Audit eines Kundenbindungsprogramms durchzuführen
- B. Ein Einkaufsleiter mit zwei Jahren Erfahrung in der Wirtschaftsprüfung in einer öffentlichen Praxis, der eine Vertragsmanagementprüfung leiten soll
- C. Ein Manager für soziale Verantwortung mit pflegerischem Hintergrund soll an einem Gesundheits- und Sicherheitsaudit für die Unternehmenszentrale und die Werksanlagen teilnehmen.
- D. Ein Buchhaltungsleiter, der einen von einem Sachbearbeiter in der Kreditorenbuchhaltung begangenen Betrug entdeckt und gemeldet hat, um eine Leistungsprüfung der Kreditorenbuchhaltung durchzuführen
Correct Answer: C 🗳️
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