IIA-CIA-Part1 Prüfungs-Guide, IIA-CIA-Part1 Prüfung

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA-CIA-Part1 Übungstest: Internal Audit Fundamentals & IIA-CIA-Part1 Braindumps Prüfung

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IIA Internal Audit Fundamentals IIA-CIA-Part1 Prüfungsfragen mit Lösungen (Q357-Q362):

357. Frage
Which of the following actions best demonstrates an internal auditor exercising due professional care?

A. Using technology and data analysis techniques for efficiency
B. Establishing audit objectives, performing audit tests, and implementing missing controls
C. Testing an entire population, even when a sample would suffice
D. Enhancing knowledge, skills, and other competencies through professional development

Antwort: D

Begründung:
An internal auditor exercises due professional care by enhancing knowledge, skills, and other competencies through ongoing professional development. This action is essential to maintain the necessary proficiency and competency in performing audit tasks, thereby ensuring the quality and effectiveness of the audit work aligns with professional standards and meets the evolving needs of the organization.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)

358. Frage
Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?

A. The auditor decided not to notify her supervisor that her brother-in-law was responsible for the project the auditor was expected to evaluate.
B. The auditor intentionally omitted from his resume that he was fired from his previous job for fraud allegations,
C. The auditor was assigned to analyze the organization's incentive program and spent long hours reviewing other employees' bonuses,
D. The auditor asked the audit client to copy requested files to her personal unencrypted memory stick because it was faster and more convenient.

Antwort: C

359. Frage
According to MA guidance, which of the following is the strongest indicator of deficiencies in the risk management process?

A. Separate evaluations of the risk management process were conducted, but the results were never integrated.
B. Many aspects of the related enterprise risk management program are informal and undocumented.
C. Management's primary objective is minimizing changes to the structure and operation of the risk management process.
D. The periodic evaluation of risk ratings is primarily dependent on subjective assessments.

Antwort: A

360. Frage
To comply with the proficiency standard which of the following would the chief audit executive likely consider as the primary hiring criterion when choosing a new internal auditor?

A. The auditor's demonstrated problem-solving skills
B. The auditor's ability to be self motivated and a good team player
C. The length and consistency of the auditor's work experience
D. The auditor's skills compared to those already possessed by other audit staff

Antwort: D

Begründung:
According to the IIA's standards on proficiency, the Chief Audit Executive (CAE) should consider primarily how well the skills and experience of a new auditor complement those of the existing audit team. This ensures a diverse and comprehensive skill set within the audit team, aligning with the Standard 1210.A2, which stipulates that the internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
Institute of Internal Auditors (IIA) Standards, specifically Standard 1210 on Proficiency.

361. Frage
An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales.
Which of the following procedures would be a control weakness?

A. Customers who fail to meet credit requirements must pay cash for shipments upon delivery.
B. The credit department is responsible for approving shipments to all customers.
C. The sales department is responsible for determining the credit ratings of customers.
D. The finance committee of the board of directors periodically reviews credit standards.

Antwort: C

Begründung:
Section: Volume A

362. Frage
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