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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
V. Governance, Risk Management, and Control (35%)	35%	- Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Recognize the impact of organizational culture on the control environment - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of risk management - Describe the concept of organizational governance - Describe the components of the internal control system - Examine the effectiveness of the internal control system
I. Foundations of Internal Auditing (15%)	15%	- Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter
IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments
II. Independence and Objectivity (15%)	15%	- Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Demonstrate individual objectivity - Interpret organizational independence
VI. Fraud Risks (10%)	10%	- Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention
III. Proficiency and Due Professional Care (18%)	18%	- Explain the requirement for continuing professional development - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care

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IIA Internal Audit Fundamentals IIA-CIA-Part1 Prüfungsfragen mit Lösungen (Q734-Q739):

734. Frage
According to IIA guidance, which of the following statements regarding the internal audit charter is true?

A. The CEO periodically should assess whether the terms of the charter continue to be adequate.
B. The charter should define the consulting services that the internal audit activity is permitted to perform.
C. The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.
D. Senior management should approve the charter before it is submitted to the board.

Antwort: D

Begründung:
Section: Volume E

735. Frage
When planning an audit engagement, what should an internal auditor first consider when assessing the risk of fraud in the area to be audited?

A. Impact of and exposure to fraud.
B. Management's risk appetite.
C. Organizational structure.
D. Existence of evidence of fraud.

Antwort: A

736. Frage
An internal auditor for a manufacturing company is asked by a separate consulting company to work for them on an as-needed basis outside of his normal working hours to develop policies and procedures for a customer of the consulting company. The two companies are not competitors.
If the auditor agrees to take on the additional work, which of the following statements is true?

A. This would be an impairment to objectivity because auditors cannot assume operational responsibilities, such as creating corporate processes and procedures.
B. This would not be a violation of The IIA's standards of ethics and professionalism.
C. This would constitute a breach of confidentiality, as the auditor has knowledge of the policies and procedures of the manufacturing company obtained in the course of his work.
D. This would constitute an integrity issue because the auditor is still employed by the manufacturing company.

Antwort: B

Begründung:
Outside employment is not automatically prohibited under IIA ethics and professionalism requirements. In this scenario, the consulting work occurs outside normal working hours, the organizations are not competitors, and no facts indicate that the auditor will disclose confidential information, misuse organizational resources, or audit work for which the auditor has subsequently assumed management responsibility. Confidentiality would be violated only if information acquired through internal audit duties were improperly disclosed or used. Likewise, developing policies for an unrelated customer does not itself impair the auditor's objectivity concerning the auditor's own employer. The auditor should still comply with the employer's conflict-of- interest and outside-employment policies and disclose relevant circumstances where required. Based strictly on the facts provided, however, there is no inherent breach of IIA ethics and professionalism; therefore, option A is correct.

737. Frage
An internal auditor has suspicions that some fictitious vendors have been created in the organization's computer system. Which of the following would be the best technique to detect this fraud?

A. Check for recurring requests for refunds where invoices are paid twice
B. Run checks to find matches between vendor and employee addresses
C. Review for duplicate invoice numbers, duplicate dates, and duplicate amounts
D. Review for unexplained increases in inventory

Antwort: B

Begründung:
The best technique to detect fictitious vendors in the organization's computer system is to run checks to find matches between vendor and employee addresses. This method is effective because fictitious vendors often have addresses that match those of employees creating them. This kind of analysis targets the direct linkage between fraudulent activities and internal entities, which is a common red flag in vendor fraud scenarios.References: Association of Certified Fraud Examiners (ACFE) - Techniques for Fraud Detection

738. Frage
Which of the following actions would be most effective to help an internal auditor determine how successful the organization has been in communicating the existence of its ethics hotline?

A. Benchmarking the average time to investigate hotline complaints.
B. Reviewing the number of anonymous hotline allegations against employee complaints.
C. Tracking the number of hotline allegations per total number of employees.
D. Surveying employees to determine whether they are aware of the hotline.

Antwort: D

Begründung:
Surveying employees to determine whether they are aware of the ethics hotline is the most effective action to help an internal auditor assess how successful the organization has been in communicating the existence of its ethics hotline. Employee surveys can provide direct feedback on their awareness and understanding of the hotline, allowing the auditor to gauge the effectiveness of communication efforts and identify areas where additional outreach or education may be necessary.References:
* The IIA's Practice Guide on Assessing the Effectiveness of the Ethics Program.
* The IIA's International Professional Practices Framework (IPPF) on Communicating and Reporting.

739. Frage
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