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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Fraud Risks15%- 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
Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Risk appetite, assessment, and response
- Internal control
  • 1. Evaluating control effectiveness
  • 2. Control frameworks and components
  • 3. Types of controls and control activities
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
- Independence and objectivity
  • 1. Individual objectivity and safeguards
  • 2. Organizational independence and reporting lines
  • 3. Impairments to independence/objectivity

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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions (Q328-Q333):

NEW QUESTION # 328
執行長已將多項職責委託給內部稽核活動。下列哪一項指令最應該引起首席審計執行官的關注？

Answer: B

Explanation:
The directive that should concern the chief audit executive (CAE) the most is that internal auditors shall perform risk management activities. While internal auditors can assess and provide assurance on risk management processes, taking on the role of performing risk management activities can impair their objectivity and independence. Risk management is a management responsibility, and if internal auditors are involved in these activities, it could lead to conflicts of interest and compromise their ability to provide independent assurance.
The IIA Standards: Standard 1112 - Chief Audit Executive Roles Beyond Internal Auditing: "If the chief audit executive has or is expected to have roles and/or responsibilities that fall outside of internal auditing, safeguards must be in place to limit impairments to independence or objectivity." The IIA Practice Guide: "Independence and Objectivity": Discusses the importance of maintaining independence by avoiding operational responsibilities like risk management.


NEW QUESTION # 329
内部审计部门如何证明其专业能力？

Answer: D

Explanation:
Professional competency is demonstrated when internal auditors apply appropriate knowledge, skills, judgment, and awareness of current developments to provide useful and relevant advice. Recommendations that reflect current activities, emerging risks, industry trends, and changing business conditions demonstrate that internal audit possesses and applies up-to-date professional competence. Audit team members do not need identical technical skills; effective internal audit functions typically combine complementary competencies. Independence is a separate fundamental requirement and does not by itself demonstrate proficiency. Developing expertise merely to obtain future positions outside internal audit is also unrelated to the professional competency expected in performing current responsibilities. Internal Audit Fundamentals material emphasizes keeping knowledge current and providing relevant advice and recommendations to management and the board. Therefore, option A best demonstrates professional competency.


NEW QUESTION # 330
為了確保新成立的內部稽核活動不受管理階層的不當影響，下列何者是最適當的方法？

Answer: C


NEW QUESTION # 331
IT 部門的一名成員調至內部稽核部門。調職幾個月後，新審計師自願協助 IT 部門進行鑑證工作。根據標準，首席審計執行官該如何應對？

Answer: B


NEW QUESTION # 332
下列何者是內部稽核職能的關鍵績效指標？

Answer: C


NEW QUESTION # 333
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