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Step 1: Visit to IIA-CIA-Part1 Exam Registration
Step 2: Signup/Login to IIA account
Step 3: Search for IIA-CIA-Part1 Exam
Step 4: Select Date and Center of examination and confirm with payment value of $435
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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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:
- Governance, Risk Management, and Control (35%)
- Independence and Objectivity (15%)
- Proficiency and Due Professional Care (18%)
- Quality Assurance and Improvement Program (7%)
- Fraud Risks (10%)
- Foundations of Internal Auditing (15%)
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- The cost of the IIA-CIA-Part1 Exam is $435.
What is IIA-CIA-Part1 Exam
The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.
Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.
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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| 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 |
| II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Recognize the impact of organizational culture on the control environment - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of risk management - Describe corporate social responsibility - Describe the components of the internal control system |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care |
IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions:
在實地調查期間,內部稽核師發現了一個重大的內部控制問題。在沒有確定問題根源的情況下,審計師結束了業務並將該問題納入最終審計報告中。為了提高審計質量,內部稽核師應提升下列哪些技能?
- A. 商業頭腦。
- B. 批判性思考。
- C. 審核報告撰寫。
- D. 通訊。
Correct Answer: B 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
如果内部审计人员采取以下哪项行动,最能直接体现其客观性?
- A. 将审计业务数据存储在设有密码保护的U盘中。
- B. 接受委托,为他几个月前加入内部审计部门之前参与设计的流程提供保证。
- C. 如果经理限制审计师查阅与审计工作相关的记录,应向首席审计执行官报告该事件。
- D. 在审计过程中,拒绝接受被审计活动管理层提供的免费音乐会门票。
Correct Answer: D 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
首席审计执行官决定采用过程要素方法来评估组织的风险管理流程。
根据 IIA 指南,以下哪项可以证明风险评估要素已到位?
- A. 该组织已建立一种机制,对每项风险的相对重要性进行排序,以便确定风险处理优先级。
- B. 该组织已建立正式流程,考虑风险来源、影响范围和潜在事件。
- C. 该组织制定了一项正式的技术,考虑每项风险的后果和可能性。
- D. 该组织已就风险规避、风险分担和应用控制措施来管理风险作出决定。
Correct Answer: C 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
以下哪项是损害内部审计师独立性的例子?
- A. 内部审计员认为某个资产负债表账户中一定存在错误,于是决定扩大测试范围。
- B. 一名内部审计员延迟向管理层报告其调查结果,直到她的朋友从被审查部门调离后才报告。
- C. 由于他之前担任应付账款主管两年,因此指派一名内部审计部门的新成员负责审计应付账款。
- D. 高级内部审计师利用首席财务官建议的样本选择进行详细测试。
Correct Answer: C 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
新的內部稽核活動正在考慮採用風險和控制框架。在此過程中,下列哪一項是最適當的考慮因素?
- A. 框架應適用於單一專案而非整個組織
- B. 框架應始終適合組織
- C. 框架應該需要更少的資源來實現
- D. 此架構不應由內部稽核活動開發
Correct Answer: B 🗳️
Explanation: Only visible for ExamsLabs members. You can sign-up / login (it's free).
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