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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

TopicDetails
Topic 1
  • Promote quality assurance and improvement of the internal audit activity
  • Develop and
  • or procure necessary knowledge, skills and competencies collectively
Topic 2
  • Develop preliminary conclusions regarding controls
  • Recognize the importance of organizational independence
Topic 3
  • Develop and implement an organization-wide risk and control framework
  • Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Topic 4
  • Monitor the effectiveness of the quality assurance and improvement program
  • Understand organizational independence
Topic 5
  • Enhance individual competency through continuing professional development
  • Abide by and promote compliance with The IIA Code of Ethics
Topic 6
  • Internal Control Framework Characteristics and Use
  • Define purpose, authority, and responsibility of the internal audit activity
Topic 7
  • Determine if the internal audit activity is properly aligned to achieve organizational independence
  • Promote continuing professional development
Topic 8
  • Determine if the required knowledge, skills, and competencies are available
  • Maintain independence and objectivity
Topic 9
  • Conduct interviews as part of a preliminary survey of the engagement area
  • Establish policies to promote objectivity

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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IIA Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) Sample Questions:

Ein Elektrizitätsunternehmen beauftragt mehrere unabhängige Auftragnehmer mit dem Beschneiden von Bäumen in der Nähe von Stromleitungen. Welche der folgenden Maßnahmen wäre die wirksamste Maßnahme, um das Risiko betrügerischer Rechnungen für abgeschlossene Arbeiten zu minimieren?

  • A. Vergleichen Sie die tatsächlichen Zahlungen an Auftragnehmer mit den budgetierten Werten und analysieren Sie Abweichungen
  • B. Abgleich der von Auftragnehmern eingereichten Rechnungen und Arbeitsabnahmescheine
  • C. Nutzen Sie unbemannte Drohnen, um regelmäßige Flüge und Fotoshootings über den Bereichen durchzuführen, in denen gearbeitet wird
  • D. Fordern Sie von Auftragnehmern die Einreichung ausgefüllter und unterzeichneter Arbeitsabnahmeformulare
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Welche der folgenden Aussagen beschreibt die soziale Verantwortung eines Unternehmens am treffendsten?

  • A. Eine Richtlinie, die sicherstellt, dass die Organisation sozial verantwortlich handelt, auch wenn dies aufgrund erhöhter Kosten zu Unrentabilität führt.
  • B. Eine von den Mitarbeitern getragene Philosophie, die bis in die Geschäftsleitung und den Vorstand hineinreicht.
  • C. Ein organisatorischer Schwerpunkt liegt auf der Verbesserung der allgemeinen Umwelt, auch wenn dies zum Nachteil der örtlichen Gemeinschaft geschieht.
  • D. Eine allgemeine Verpflichtung der Organisation, die Lebensqualität nicht nur der Mitarbeiter, sondern der gesamten Gesellschaft zu verbessern.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Welches der folgenden Beispiele ist eine forensische Computerprüfung?

  • A. Protokollieren gezielter Cybersicherheitsereignisse im Netzwerk der Organisation.
  • B. Wiederherstellen gelöschter Nachrichten und E-Mails.
  • C. Testen der Einhaltung von Richtlinien, die eine akzeptable Computernutzung definieren.
  • D. Bewertung der Kontrollen über die Zuweisung von IT-Ressourcen an einem bestimmten Standort.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Bei einer Prüfung der Unternehmensausgaben führte der interne Prüfer einen Test mithilfe von Datenanalysen durch und stellte einen Verstoß gegen die Spesenrichtlinie des Unternehmens fest. Der Prüfer, der das Problem entdeckte, betrachtete es als eine potenziell betrügerische Transaktion und informierte den Finanzvorstand (CFO). Der CFO wies die Bedenken zurück, da er den durchgeführten Datenanalysetest nicht verstand und die Transaktion einen geringen Wert hatte. Welche Fähigkeiten oder Kompetenzen sollte dieser interne Prüfer angesichts dieser Situation verbessern?

  • A. Fähigkeiten zur Bewertung des Betrugsrisikos.
  • B. Kenntnis und Verständnis der Spesenrichtlinien des Unternehmens
  • C. Soft Skills wie Kommunikation und Verhandlung.
  • D. Kenntnis der wichtigsten IT-Risiken und -Kontrollen
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Welches der folgenden Szenarien stellt einen Top-Down-Informationsfluss im Bereich der Unternehmensführung dar?

  • A. Der Chief Information Officer erhält Cybersicherheitsberichte vom IT-Manager.
  • B. Der leitende Verwaltungsbeamte prüft den vom Gehaltsabrechnungsleiter erstellten Gehaltsabrechnungskalender.
  • C. Der Vorstand genehmigt den vom CEO erstellten neuen Jahreshaushalt.
  • D. Der Leiter der internen Revision erhält Berichte über die Lieferkettenprüfung von einem internen Revisionsleiter.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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