시험대비IIA-CIA-Part1시험대비최신버전덤프인증덤프자료

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Ethics and Professionalism	20%	- Professional conduct and due care 1. Due professional care in engagements 2. Competence and continuing professional development - IIA Code of Ethics 1. Rules of conduct and application 2. Principles: integrity, objectivity, confidentiality, competency
Governance, Risk Management, and Control	30%	- Governance frameworks and processes 1. Roles of board, management, and internal audit 2. Governance models and best practices - Risk management 1. Risk appetite, assessment, and response 2. Internal audit role in risk management 3. Risk management frameworks (e.g., COSO, ISO 31000) - Internal control 1. Control frameworks and components 2. Types of controls and control activities 3. Evaluating control effectiveness
Fraud Risks	15%	- Fraud risk assessment and prevention 1. Preventive and detective controls 2. Identifying and prioritizing fraud risks - Fraud concepts and types 1. Asset misappropriation, corruption, financial statement fraud 2. Fraud triangle and fraud risk factors - Internal audit responsibilities regarding fraud 1. Detecting fraud indicators 2. Investigation procedures and reporting
Foundations of Internal Auditing	35%	- 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. Organizational independence and reporting lines 2. Impairments to independence/objectivity 3. Individual objectivity and safeguards - Quality assurance and improvement program 1. Requirements and scope of QAIP 2. Internal and external assessments 3. Conformance with Standards

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최신 Certified Internal IIA-CIA-Part1 무료샘플문제 (Q434-Q439):

질문 # 434
Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?

A. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
B. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
C. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee's bank account.
D. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.

정답：D

질문 # 435
Which of the following statements is true regarding occupational fraud?

A. An employee who intentionally omits negative information in the financial statement disclosures is demonstrating an example of corruption
B. An employee who creates a denial of service in the organization's computer systems is committing asset misappropriation
C. An employee who made an error in estimating losses may have committed fraud even if the error was not intentional
D. An employee who diverts the organization's purchases for personal use is demonstrating asset misappropriation

정답：A

질문 # 436
An internal auditor is reviewing employee travel expenses from the previous six months for fraud. Which of the following tests would best detect instances where personal travel has been claimed?

A. Verifying whether claims have been properly authorized for payment
B. Verifying whether claims are properly supported by invoices or other documents.
C. Reconciling claims against business the requests that were approved by supervisors
D. Confirming that all claims are within the limits of the organization's travel policy.

정답：C

질문 # 437
An internal auditor finds during an engagement that payment for the organization's general insurance policy is two months overdue. The issue is informally mentioned to the finance department which immediately submits the invoice for payment. The auditor decides to exclude this finding from the final audit report as the oversight was immediately corrected and there were no consequences because of this late payment.
Which of the following rules of conduct as described in the IIA Code of Ethics, did the auditor fail to uphold?

A. Competency.
B. Confidentiality.
C. Integrity.
D. Objectivity.

정답：D

질문 # 438
An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.
As a result, which IIA Code of Ethics principle is presumed to be impaired?

A. Competence.
B. Flexibility.
C. Independence.
D. Objectivity.

정답：D

질문 # 439
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