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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Governance, Risk Management, and Control	30%	- Risk management 1. Internal audit role in risk management 2. Risk management frameworks (e.g., COSO, ISO 31000) 3. Risk appetite, assessment, and response - Governance frameworks and processes 1. Roles of board, management, and internal audit 2. Governance models and best practices - Internal control 1. Evaluating control effectiveness 2. Control frameworks and components 3. Types of controls and control activities
Topic 2: Fraud Risks	15%	- Internal audit responsibilities regarding fraud 1. Investigation procedures and reporting 2. Detecting fraud indicators - Fraud concepts and types 1. Fraud triangle and fraud risk factors 2. Asset misappropriation, corruption, financial statement fraud - Fraud risk assessment and prevention 1. Identifying and prioritizing fraud risks 2. Preventive and detective controls
Topic 3: Foundations of Internal Auditing	35%	- Independence and objectivity 1. Impairments to independence/objectivity 2. Individual objectivity and safeguards 3. Organizational independence and reporting lines - Purpose, authority, and responsibility of internal auditing 1. Assurance vs. advisory services 2. Internal audit charter requirements 3. Definition, mission, and core principles - Quality assurance and improvement program 1. Internal and external assessments 2. Requirements and scope of QAIP 3. Conformance with Standards
Topic 4: Ethics and Professionalism	20%	- Professional conduct and due care 1. Due professional care in engagements 2. Competence and continuing professional development - IIA Code of Ethics 1. Rules of conduct and application 2. Principles: integrity, objectivity, confidentiality, competency

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IIA Internal Audit Fundamentals 認定 IIA-CIA-Part1 試験問題 (Q766-Q771):

質問 # 766
Which of the following practices is generally most effective to protect internal audit objectivity?

A. Prohibiting auditors from accepting gifts from audit clients or potential clients.
B. Basing performance evaluations heavily on customer satisfaction surveys.
C. Ensuring regular documentation of auditor skills and experience in the workpapers.
D. Ensuring that auditors have a balance of both operational and internal audit responsibilities.

正解：A

質問 # 767
Which of the following best describes the type of organizational culture known as adaptability culture'?

A. A culture that is characterized by low involvement with environmental and health issues
B. A culture that places high value on participation and meeting the needs of employees.
C. A results-oriented culture that values competitiveness and personal initiative
D. A culture that emerges in quick-response and high-risk decision-making environments

正解：D

解説：
The 'adaptability culture' within an organization is best described as one that emerges in environments requiring quick response and high-risk decision-making. This type of culture is agile, allowing an organization to adapt rapidly to new challenges, market demands, or technological changes.References:
Robert E. Quinn and Kim S. Cameron's "Diagnosing and Changing Organizational Culture", which outlines different types of organizational cultures and their characteristics.

質問 # 768
Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?

A. Review employee survey responses and follow up on those that suggest weaknesses in the ethical climate.
B. Review the organization's ethical value structure and reporting procedures.
C. Review the organization's records to ensure all employees have signed statements that they will follow ethical practices.
D. Review what the organization considers to be ethical behavior, such as the employee code of conduct.

正解：A

解説：
To effectively determine whether ethical values are followed throughout an organization, internal auditors should review employee survey responses and follow up on those that suggest weaknesses in the ethical climate. This approach allows auditors to gather firsthand insights from employees about the actual ethical environment, which can be more telling than formal documentation or compliance with written policies alone.
It provides a direct measure of the ethical culture as experienced and perceived by the employees themselves.
References: Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing; Guidance on assessing organizational culture.

質問 # 769
The manager for an organization's accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months. Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?

A. A consulting engagement related to a new accounts payable optimization initiative.
B. A review of the employees' sports club finances, which are overseen by the chief audit executive.
C. An assurance review for a sales program on which she previously provided consultation.
D. An operations audit of the accounts payable department.

正解：B

質問 # 770
Which of the following are some of the requirements of the quality assurance and improvement program (QAIP)?

A. The OAIP should be conducted on an ongoing basis, and can be completed as a self-assessment,
B. The OAIP should be conducted at least once every three years, and must be performed by an external assessor.
C. The OAIP should be performed with scoping limitations established by the board.
D. he QAIP should include both internal assessments performed by staff and external assessments performed by independent, objective individuals

正解：D

解説：
The quality assurance and improvement program (QAIP) should include both internal assessments performed by staff and external assessments performed by independent, objective individuals. This ensures that the internal audit activity maintains high standards of quality and adheres to professional guidelines.
* Option A: The QAIP must include ongoing internal assessments and external assessments every five years, not necessarily every three years.
* Option B: While ongoing self-assessments are part of QAIP, external assessments by independent
* assessors are also required.
* Option D: The board may set scoping limitations, but the comprehensive nature of QAIP includes both internal and external evaluations without board-imposed restrictions.
References:
* IIA Standard 1300: Quality Assurance and Improvement Program.
* IIA Standard 1312: External Assessments.

質問 # 771
......

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