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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics |
| Topic 2: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| Topic 3: V. Governance, Risk Management, and Control (35%) | 35% | - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of risk management - Describe the concept of organizational governance - Describe the components of the internal control system - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) |
| Topic 4: II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence - Assess and maintain individual objectivity |
| Topic 5: 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 |
| Topic 6: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the importance of due professional care |
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問題 #260
Some of an organization's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be:
答案：D
問題 #261
Which of the following is an example of risk monitoring to ensure a system is performing as intended?
答案：D
問題 #262
Which of the following actions by a chief audit executive is most likely to prevent exaggerated sales reports by division management?
I. Hire a new internal auditor who has fraud investigation credentials.
II. Assist the controller in developing and monitoring a series of business process indicators which are historically correlated with, but independent of, sales.
III. Announce a series of internal audit engagements focusing on compliance with corporate sales- reporting policies.
IV. Ask the president and the board to issue a statement of corporate policy stressing the importance of accurate management reporting and the negative consequences of intentional misreporting.
答案：C
問題 #263
According to COSO,which of the following is not considered one of the components of an organization's internal environment?
答案：B
問題 #264
Which of the following scenarios would most significantly restrict the areas where internal audit could perform assurance services?
答案：D
解題說明：
The scenario that would most significantly restrict the areas where internal audit could perform assurance services is if the internal audit activity reports administratively to the chief financial officer (CFO). Reporting to the CFO could impair the perceived independence of the internal audit activity because the CFO is typically responsible for the financial and operational aspects of the organization that internal audit frequently assesses.
This relationship could create a conflict of interest and limit the scope of audits that can be performed impartially.References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing
問題 #265
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當你在為準備IIA-CIA-Part1考試而努力學習並且感到很累的時候，你知道別人都在幹什麼嗎？看一下你周圍跟你一樣要參加IT認證考試的人。為什麼當你因為考試惴惴不安的時候，他們卻都一副自信滿滿、悠然自得的樣子呢？是你的能力不如他們高嗎？當然不是。那麼想知道為什麼別人很輕鬆就可以通過IIA-CIA-Part1考試嗎？那就是使用KaoGuTi的IIA-CIA-Part1考古題。只用學習這個考古題就可以輕鬆通過考試。不相信嗎？覺得不可思議嗎？那就快點來試一下吧。你可以先體驗一下考古題的demo,這樣你就可以確認這個資料的品質了。快点击KaoGuTi的网站吧。
IIA-CIA-Part1最新題庫資源: https://www.kaoguti.com/IIA-CIA-Part1_exam-pdf.html
順便提一下，可以從雲存儲中下載KaoGuTi IIA-CIA-Part1考試題庫的完整版：https://drive.google.com/open?id=1r1qYSAm6xRWwl54pt39OwKfCVkM3vxmh