IIA-CIA-Part1 Zertifizierungsantworten & IIA-CIA-Part1 Examsfragen

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: III. Proficiency and Due Professional Care (18%)	18%	- Explain the requirement for continuing professional development - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required
Topic 2: I. Foundations of Internal Auditing (15%)	15%	- Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter
Topic 3: V. Governance, Risk Management, and Control (35%)	35%	- Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe the concept of organizational governance - Examine the effectiveness of risk management - Interpret fundamental concepts of risk and the risk management process - Describe the components of the internal control system - Examine the effectiveness of the internal control system - Recognize and interpret ethics and compliance-related issues - Recognize the impact of organizational culture on the control environment
Topic 4: IV. Quality Assurance and Improvement Program (7%)	7%	- Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP
Topic 5: VI. Fraud Risks (10%)	10%	- Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud
Topic 6: II. Independence and Objectivity (15%)	15%	- Interpret organizational independence - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity

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IIA-CIA-Part1 Examsfragen, IIA-CIA-Part1 Exam Fragen

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IIA Internal Audit Fundamentals IIA-CIA-Part1 Prüfungsfragen mit Lösungen (Q736-Q741):

736. Frage
The chairperson of an organization's audit committee has obtained a risk management report that identifies significant industry concerns that impact the organization. The chairperson has asked the chief audit executive (CAE) to review these concerns and advise if they are relevant to the organization. How should the CAE respond?

A. Accept the engagement but inform senior management of the request.
B. Decline the engagement because it impairs the internal audit activity's independence.
C. Decline the engagement because it is outside of the scope of the internal audit charter.
D. Accept the engagement but communicate only with the audit committee to protect the confidentiality of the request.

Antwort: A

737. Frage
Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?

A. Review the organization's ethical value structure and reporting procedures.
B. Review the organization's records to ensure all employees have signed statements that they will follow ethical practices.
C. Review what the organization considers to be ethical behavior, such as the employee code of conduct.
D. Review employee survey responses and follow up on those that suggest weaknesses in the ethical climate.

Antwort: D

Begründung:
To effectively determine whether ethical values are followed throughout an organization, internal auditors should review employee survey responses and follow up on those that suggest weaknesses in the ethical climate. This approach allows auditors to gather firsthand insights from employees about the actual ethical environment, which can be more telling than formal documentation or compliance with written policies alone.
It provides a direct measure of the ethical culture as experienced and perceived by the employees themselves.References: Institute of Internal Auditors (IIA) - International Standards for the Professional Practice of Internal Auditing; Guidance on assessing organizational culture.

738. Frage
A multinational organization has asked the internal audit activity to assist in setting up the organization's risk management system. The chief audit executive (CAE) agrees to take on the engagement as a consultant. Which of the following tasks is appropriate for the CAE to undertake?

A. Set risk indicators and mitigation plans for management to implement
B. Determine the number of significant risks for management to report to the board.
C. Coordinate and facilitate risk workshops for management to attend.
D. Establish the degree of risk appetite for management to accept.

Antwort: C

739. Frage
The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?

A. "Completed with the advance certification of the External Assessors Association for Auditing Review."
B. "Certified 100% accuracy, per the International Standards of External Assessment."
C. "Conforms with the International Standards for the Professional Practice of Internal Auditing."
D. "Compliant with all domestic and international legal statutes, and certified quality assured for ten years."

Antwort: C

740. Frage
Which of the following statements is true regarding consulting engagements?

A. If internal auditors have potential impairments to objectivity related to the proposed consulting engagement, the engagement must be declined.
B. Internal auditors cannot provide consulting services related to operations for which they had previous responsibilities.
C. The nature of consulting services to be performed by internal auditors must be defined in the internal audit charter
D. If internal auditors lack the knowledge, skills, or other competencies needed to perform the consulting engagement, the engagement can proceed with proper disclosures.

Antwort: C

Begründung:
According to IIA standards, the nature of consulting services to be performed by internal auditors must be defined in the internal audit charter. This helps ensure clarity and alignment between the internal audit activity
' s objectives and the organization ' s expectations, while also providing a framework that guides the consulting services provided by internal auditors.
IIA Standard 1000 - Purpose, Authority, and Responsibility, which includes guidelines on the content of the internal audit charter, including the scope of consulting services.

741. Frage
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