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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

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

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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions (Q821-Q826):

NEW QUESTION # 821
內部審計正在進行一項工作，以確定是否有跡象表明某個城市基礎設施項目的投標存在問題。作為工作的一部分，內部審計部門意識到某些公司傾向於獲得大型城市專案的合約。內部稽核活動應如何進行工作並識別可疑的投標行為？

Answer: A

Explanation:
To identify questionable bidding practices, the internal audit activity should review the city ' s contracting files. This review will help determine if the city made efforts to solicit bids from a diverse range of interested firms, ensuring a fair and competitive bidding process. By examining these files, the auditors can identify any patterns of favoritism or irregularities in the awarding of contracts, which are key indicators of questionable bidding practices. This approach is consistent with best practices in auditing procurement processes.
The IIA Standards: Standard 2210 - Engagement Objectives: " Internal auditors must consider the probability of significant errors, fraud, noncompliance, and other exposures when developing the engagement objectives.
"
IIA Practice Guide: " Auditing the Procurement Function " : Emphasizes the importance of reviewing solicitation efforts and contract awards to detect potential irregularities.


NEW QUESTION # 822
新的內部稽核師懷疑有欺詐行為。新審計師應該採取什麼行動？

Answer: A

Explanation:
If a new internal auditor suspects fraud, the appropriate action is to document supporting information and recommend an investigation to the appropriate audit management, such as the chief audit executive (CAE).
This approach maintains the auditor's objectivity and ensures that suspicions of fraud are handled by following the proper channels and procedures established within the organization for such matters.References: IIA guidance on fraud and the auditor's role in fraud detection, which emphasizes the importance of documenting evidence and escalating fraud concerns through proper management channels.


NEW QUESTION # 823
下列哪一項準確地描述了固有風險的概念？

Answer: C

Explanation:
Inherent risk refers to the exposure or possibility of an adverse outcome arising in an activity or environment, assuming no controls are in place to mitigate it. This risk exists independently of any action by the organization and considers both internal and external risk factors in their natural, uncontrolled state.
References: Institute of Internal Auditors (IIA) Glossary and Standards.


NEW QUESTION # 824
下列哪一項是內部稽核活動的適當的投資報酬率？

Answer: C

Explanation:
The appropriate role for the internal audit activity is assisting the organization in maintaining effective controls. The internal audit function provides an independent and objective assessment of whether the organization's risk management, control, and governance processes are adequate and functioning effectively.
Implementing new controls or ensuring key risks are managed falls outside the typical scope of internal audit responsibilities, which are primarily advisory and evaluative, not operational.References: Institute of Internal Auditors (IIA) - International Professional Practices Framework (IPPF)


NEW QUESTION # 825
下列哪一項最能證明內部稽核活動正在採取應有的專業謹慎？

Answer: D

Explanation:
The use of due professional care by the internal audit activity is best demonstrated by internal auditors undertaking the necessary training to complete their audit work. Due professional care involves applying the diligence and judgment needed to conduct audits effectively. This includes continuous training and development to ensure auditors are proficient in their field and up-to-date with relevant audit standards, technologies, and methodologies, which aligns with the International Standards for the Professional Practice of Internal Auditing from the Institute of Internal Auditors (IIA).References: The Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing


NEW QUESTION # 826
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