Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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What are the topics covered in IIA-CIA-Part1 Exam
Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:
- Independence and Objectivity (15%)
- Quality Assurance and Improvement Program (7%)
- Foundations of Internal Auditing (15%)
- Governance, Risk Management, and Control (35%)
- Proficiency and Due Professional Care (18%)
- Fraud Risks (10%)
How exactly to prepare for the IIA-CIA-Part1 exam
What is the prep work standards for IIA-CIA-Part1 Exam
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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
For more information visit:
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Interpret fundamental concepts of risk and the risk management process - Describe the components of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Examine the effectiveness of risk management |
| Topic 2: II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity |
| Topic 3: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development |
| Topic 4: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| Topic 5: I. Foundations of Internal Auditing (15%) | 15% | - 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 - Interpret the difference between assurance and consulting services |
| Topic 6: VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection |
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