IIA-CIA-Part1 Exam - IIA-CIA-Part1 Zertifizierungsfragen

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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 - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret the difference between assurance and consulting services
Topic 2: III. Proficiency and Due Professional Care (18%)	18%	- Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Demonstrate proficiency and due professional care
Topic 3: IV. Quality Assurance and Improvement Program (7%)	7%	- Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments
Topic 4: II. Independence and Objectivity (15%)	15%	- Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity
Topic 5: V. Governance, Risk Management, and Control (35%)	35%	- Interpret fundamental concepts of risk and the risk management process - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of risk management - Describe the concept of organizational governance - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Describe the components of the internal control system
Topic 6: 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

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IIA Internal Audit Fundamentals IIA-CIA-Part1 Prüfungsfragen mit Lösungen (Q450-Q455):

450. Frage
Which of the following best describes the differences between internal auditors and external auditors?

A. External auditors are not employees of the organization, while internal auditors are employees who have in-depth knowledge of the business, making their opinion more reliable to the board and senior management.
B. External auditors are required to hold an accounting designation and are responsible for continuing their education, while internal auditors are required to hold an internal audit designation.
C. External auditors are concerned about misstatements in the organization's financial statements, while internal auditors are concerned about fraudulent activities that could impact the organization's financial statements
D. External auditors focus on the accuracy and understandability of financial statements, while internal auditors help the organization accomplish its objectives by evaluating and improving the effectiveness of the control process.

Antwort: D

Begründung:
The best description of the differences between internal and external auditors is that external auditors focus on the accuracy and understandability of financial statements, while internal auditors help the organization accomplish its objectives by evaluating and improving the effectiveness of the control process. This distinction highlights the broader scope of internal audit activities, which extend beyond financial accuracy to include operational effectiveness, risk management, and internal control efficiency.References: Common distinctions between internal and external audit roles as discussed in auditing literature and IIA guidance.

451. Frage
In order to exercise due professional care as defined in the International Professional Practices Framework, an internal auditor shoulD.
I.Consider the probability of significant noncompliance in each audit engagement.
II.
Perform assurance procedures with sufficient care to ensure that all risks are identified.
III.
Weigh the cost of assurance against the benefits.

A. I and II only.
B. I and III only.
C. II and III only.
D. I, II, and III.

Antwort: B

452. Frage
Which of the following is the best reason why the engagement supervisor should take care in explaining to local management the criteria that will be used to measure the effectiveness of the control environment?

A. The assessment will lack a defined scope
B. The assessment will focus on the policy for a particular process.
C. The assessment will cover soft controls and company values.
D. The assessment will probably uncover fraud risks.

Antwort: C

453. Frage
Which of the following engagements would be considered an appropriate consulting service?

A. The internal audit activity partners with external auditors annually to complete fieldwork required as a part of the external audit exercise.
B. The internal audit activity participates in a cosourcing arrangement with an IT audit firm to test information systems security.
C. The internal audit activity of a commercial bank routinely performs branch audits for compliance with regulations.
D. The internal audit activity facilitates biannual training of the risk management team in risk identification methodologies.

Antwort: D

Begründung:
The most appropriate consulting service from the options provided is facilitating biannual training of the risk management team in risk identification methodologies. This is considered a consulting activity because it involves adding value and improving the organization's operations through training and development, a supportive role that falls squarely within the scope of consulting services as defined by the IIA.References:
IIA guidance on the nature of consulting services provided by internal audit activities.

454. Frage
When auditing the award of a major contract, which of the following should an internal auditor suspect as a red flag for a bidding fraud scheme?
Subsequent change orders increase requirements for low-bid items.
Material contract requirements are different on the actual contract than on the request for bids.
A high percentage of employees are charged to indirect accounts.
Losing bidders are hired as subcontractors.

A. 1only
B. 2only
C. 2 and 4.
D. 1 and 3.

Antwort: C

455. Frage
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