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IIA IIA-CIA-Part1 Exam Syllabus Topics:

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

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IIA IIA-CIA-Part1 Vorbereitung & IIA-CIA-Part1 Exam

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IIA Internal Audit Fundamentals IIA-CIA-Part1 Prüfungsfragen mit Lösungen (Q837-Q842):

837. Frage
Company A has a formal comprehensive corporate code of ethics while company B does not. Which of the following statements regarding the existence of the code of ethics in company A can be logically inferred?
1. Company A exhibits a higher standard of ethical behavior than does company B.
2. Company A has established objective criteria by which an employee's actions can be evaluated.
3. The absence of a formal corporate code of ethics in company B would prevent a successful audit of ethical behavior in that company.

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

Antwort: D

Begründung:
Section: Volume C

838. Frage
The principle that "no action should be taken that may harm in some way the least fortunate people" is an expression of which of the following more general ethical principles?

A. Utilitarian benefits.
B. Personal virtues.
C. Distributive justice.
D. Religious injunctions.

Antwort: C

Begründung:
The principle that "no action should be taken that may harm in some way the least fortunate people" is an expression of distributive justice. Distributive justice is concerned with the fair and equitable distribution of benefits and burdens among members of a society. It emphasizes the need to protect the interests of the most vulnerable and ensure that they are not disproportionately harmed by actions or policies. This ethical principle aligns with the idea of fairness and equity in decision-making, aiming to create a just and balanced distribution of resources and opportunities.
References:
* Ethical Principles in Business: Concepts and Cases: Discusses various ethical principles, including distributive justice, which focuses on the fair allocation of resources and benefits.
* The IIA Code of Ethics: Emphasizes the importance of fairness and equity in the conduct of internal auditors.

839. Frage
Which of the following constitutes an example of a control designed to prevent an undesired activity from happening?

A. Reconciliation of accounts.
B. Physical inventory counts.
C. Confirmation of sales by third parties.
D. Segregation of personnel duties.

Antwort: D

Begründung:
Segregation of personnel duties is a control that is designed to prevent an undesired activity from happening, such as errors, fraud, or misuse of resources. It means dividing the tasks and responsibilities related to a process or activity among different people, so that no one person has complete control over it2. This reduces the opportunity and incentive for anyone to manipulate or falsify the data or transactions, and increases the chances of detection if they do3.
References:
1: Preventive Controls: What Are They & Why Are They Important?3 2: Segregation of Duties - The Institute of Internal Auditors or The IIA 3: Segregation of Duties - Wikipedia

840. Frage
A manufacturing firm uses hazardous materials in the production of its products. An audit of the firm's processes related to hazardous materials shouldinclude.
I.Recommending an environmental management system as part of policies and procedures.
II.Verifying the existence of tracking records for these materials from creation to destruction.
III.Using consultants to avoid self-incrimination of the firm in the event illegalities were detected in an environmental audit.
IV.Evaluating the cost provided for in an environmental liability accrual account.

A. III and IVonly
B. IIonly
C. I,II,and IVonly
D. I,III,and IVonly

Antwort: C

841. Frage
Which of the following statements is true regarding assurance services provided to clients outside of the organization?

A. Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.
B. The nature of assurance services for outside clients should be defined in the internal audit charter.
C. The nature of assurance services for outside clients is the same as for internal clients.
D. Assurance services for outside clients are not covered under the internal audit charter.

Antwort: B

842. Frage
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