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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx
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IIA Internal Audit Function (IIA-CIA-Part3 Deutsch Version) Sample Questions:
Welche der folgenden Sites würde ein Internetdienstanbieter am wahrscheinlichsten verwenden, um den Betrieb wiederherzustellen, nachdem seine Server durch eine Naturkatastrophe beschädigt wurden?
- A. Kalte Site.
- B. Heiße Site.
- C. Vor Ort.
- D. Warme Site
Correct Answer: B 🗳️
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Eine Organisation verwendet die Management-by-Objectives-Methode, bei der die Leistung der Mitarbeiter auf definierten Zielen basiert. Welche der folgenden Aussagen ist in Bezug auf diesen Ansatz richtig?
- A. Es ist insbesondere in Umgebungen erfolgreich, in denen die Beziehungen zwischen Arbeitgeber und Arbeitnehmer häufig schlecht sind.
- B. Dieser Ansatz ist erfolgreicher, wenn er von mechanistischen Organisationen übernommen wird.
- C. Dies ist für das Management insbesondere dann hilfreich, wenn die Organisation mit raschen Veränderungen konfrontiert ist.
- D. Es ist nur dann erfolgreich, wenn die Zielsetzung nicht nur vom Management, sondern von allen Teammitgliedern, einschließlich der Mitarbeiter auf niedrigeren Ebenen, durchgeführt wird.
Correct Answer: D 🗳️
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Welche der folgenden Techniken eignet sich am besten zum Aufdecken von Inventarbetrug?
- A. Analysieren Sie die Schichtung der Bestandsanpassungen nach Lagerstandort.
- B. Analysieren Sie die Lagerrechnungsbeträge und vergleichen Sie sie mit den genehmigten Vertragsbeträgen.
- C. Analysieren Sie Rechnungszahlungen knapp unterhalb der individuellen Autorisierungsgrenzen.
- D. Analysieren Sie die festgestellten Unterschiede und beheben Sie den Test auf doppelte Zahlungen.
Correct Answer: A 🗳️
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Welches der folgenden Ziele ist das Hauptziel einer effektiven Geschäftsauswirkungsanalyse?
- A. Es identifiziert wichtige Vermögenswerte, kritische Prozesse, Ressourcen und Technologien.
- B. Dazu gehören die Steuerung von Geschäftskontinuitätsprogrammen und das Risikomanagement.
- C. Es beschreibt und kommuniziert Wiederherstellungspunkte und -ziele.
- D. Es legt die Testanforderungen für die organisationsweiten Kontinuitätsfunktionen fest.
Correct Answer: A 🗳️
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Der Auftragsverantwortliche bereitet die endgültige Auftragsmitteilung zur Veröffentlichung vor. Da der Chief Audit Executive (CAE) beurlaubt ist, ist der Auftragsverantwortliche damit beauftragt, die endgültige Auftragsmitteilung an alle relevanten Parteien zu verteilen. Wer sollte für die endgültige Auftragsmitteilung verantwortlich sein?
- A. Leitender Prüfer
- B. Das interne Revisionsteam
- C. Engagement-Supervisor
- D. Das Board
Correct Answer: A 🗳️
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