Die IIA IIA-CIA-Part1-CN Prüfungsfragen und Antworten (IIA-CIA-Part1-CN) von ZertPruefung ist eine Garantie für eine erfolgreiche Prüfung! Bisher fällt noch keiner unserer Kandidaten durch! Falls jemand bei der Zertifizierungsprüfung durchfallen sollte, zahlen wir 100% Material-Gebühr zurück. Wir übernehmen die volle Geld-zurück-Garantie auf Ihre Zertifizierungsprüfungen! Unsere IIA-CIA-Part1-CN Fragen und Antoworten (Internal Audit Fundamentals (IIA-CIA-Part1中文版)) sind aus dem Fragenpool, alle sind echt und original.
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks | 15% | - Fraud risk assessment and prevention
|
| Ethics and Professionalism | 20% | - Professional conduct and due care
|
| Foundations of Internal Auditing | 35% | - Quality assurance and improvement program
|
| Governance, Risk Management, and Control | 30% | - Governance frameworks and processes
|
>> IIA-CIA-Part1-CN Deutsch Prüfungsfragen <<
Das erfahrungsreiche Expertenteam von ZertPruefung hat den effizienten Prüfungsfragen und Antworten zur IIA IIA-CIA-Part1-CN Zertifizierungsprüfung entwickelt, die geneignet für die Kandidaten ist. Die Produkte von ZertPruefung sind von guter Qualität. Sie können sie als Simulationsprüfung vor der IIA IIA-CIA-Part1-CN Zertifizierungsprüfung benutzen und sich gut auf die Prüfung vorbereiten.
86. Frage
考慮到組織範圍內的風險管理和內部控制系統的概念，內部稽核活動整體可以考慮下列哪一種控制類型？
Antwort: A
87. Frage
根據 IIA 指導，下列何者最適合幫助新內部稽核師了解其組織內內部稽核活動的性質和定位？
Antwort: D
Begründung:
The internal audit charter provides a formal definition of the internal audit activity's purpose, authority, and responsibility. It is foundational for helping new auditors understand their role and how internal audit functions within the organization.
88. Frage
若在審計業務期間懷疑有詐欺行為，內部稽核活動將先採取下列哪一項措施？
Antwort: B
Begründung:
If fraud is suspected during an audit engagement, the internal audit activity should first expand audit testing to gather sufficient and appropriate evidence to confirm or dispel the suspicion2. This may involve applying additional or alternative audit procedures, such as data analysis, interviews, observations, or confirmations3. The internal audit activity should also document the results of the expanded audit testing and communicate them to the appropriate parties in accordance with the organization's policies and procedures4.
References:
1: CIA Exam Practice Questions - Certified Internal Auditor 2019 2: Fraud and Internal Audit | Grant Thornton5 3: FRAUD AND INTERNAL AUDIT IIA POSITION PAPER FRAUD AND INTERNAL AUDIT Assurance Over Fraud Controls Fundamental to Success Introduction Every year billions of dollars are lost to fraud and corruption resulting in inefficiencies, aborted projects, financial challenges, organizational failure, and, in extreme cases, humanitarian disaster. Often fraud occurs because of poorly designed controls and weak governance undermining the organization's processes. Organizations should have robust internal control procedures to limit the risk of fraud, and internal audit's role is to assess these controls.
Fundamental Fraud Facts Fraud can be defined as any illegal act characterized by deceit, concealment, or violation of trust. These acts are not dependent upon the threat of violence or physical force. Frauds are perpetrated by parties and organizations to obtain money, property, or services; to avoid payment or loss of services; or to secure personal or business advantage. Fraud is not unique to any organization type. It occurs in public and privately owned businesses, not-for-profit, in organizations that seek to contribute to economic and social well-being, such as government departments, financial institutions, and public and private utilities (water, electricity, education, health care, etc.). In short, the opportunity to commit fraud exists everywhere.
How organizations deal with the risk of fraud may be influenced by legal jurisdiction and the organization's own risk assessment and appetite. Fraud can often lead to litigation, dismissal, and recovery of assets. It is essential, therefore, that any investigation is undertaken by suitably qualified individuals to reduce the risk of compromising evidence, accusing wrongfully, or undermining prospective legal actions. Consistent with The IIA's International Standards for the Professional Practice of Internal Auditing on proficiency (1210.A2), internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization. KEY TAKEAWAYS Organizations should have robust internal control procedures to limit the risk of fraud, and internal audit's role is to assess these controls. The organization should have a suitable fraud prevention and response plan in place allowing effective limitation and swift response to the identification of fraud and management of the situation. This should include digital data. The chief audit executive should consider how the risk of fraud is managed across the organization and assess the fraud risk exposure periodically. The risk of fraud should be included in the audit plan and each audit assignment to evaluate the adequacy of anti-fraud controls. Internal auditors should not investigate fraud unless they have the specific experience and expertise required to do so. The IIA's Perspective Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. Its role includes detecting, preventing, and monitoring fraud risks and addressing those risks in audits and investigations.1, p. 4 4: Standard 2400 - Communicating Results - The Institute of Internal Auditors or The IIA
89. Frage
組織面臨的最大風險應該透過哪種類型的控制來緩解？
Antwort: B
Begründung:
Entity-level controls are the most effective type of controls for mitigating the largest risks facing an organization. These controls operate across an organization, providing a top-down approach to risk management that affects the entire entity's operations and culture. Such controls include governance frameworks, leadership and management philosophy, and organizational structure.
COSO Internal Control Framework
90. Frage
下列哪一種情況最容易引起對內部稽核客觀性損害的擔憂？
Antwort: D
Begründung:
The situation that would cause the greatest concern regarding impairment of internal audit objectivity is when the internal auditor uses his in-depth knowledge of systems development to assist the audit client in designing a new operational system with robust controls. By participating in the design and implementation of the system, the internal auditor becomes part of the process, which can compromise their ability to independently evaluate the system in future audits. This involvement creates a conflict of interest and impairs the auditor's objectivity.
The IIA Standards: Standard 1120 - Individual Objectivity: "Internal auditors must have an impartial, unbiased attitude and avoid any conflict of interest." IIA Practice Guide: "Independence and Objectivity": Discusses the risks associated with internal auditors performing operational roles that can impair their independence and objectivity.
91. Frage
......
Die IIA IIA-CIA-Part1-CN Zertifizierung ist den IT-Fachleute eine unentbehrliche Prüfung, weil sie ihres Schicksal bestimmt. Die Fragenkataloge zur IIA IIA-CIA-Part1-CN Prüfung brauchen alle Kandidaten. Mit ihr kann der Kandidat sich gut auf die IIA-CIA-Part1-CN Prüfung vorbereiten und nicht so sehr unter Druck stehen. Und die Fragenkataloge in ZertPruefung sind einzigartig. Mit ihr können Sie die IIA IIA-CIA-Part1-CN Prüfung ganz mühlos bestehen.
IIA-CIA-Part1-CN Testfagen: https://www.zertpruefung.ch/IIA-CIA-Part1-CN_exam.html