Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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IIA-CIA-Part1 Exam covers a wide range of topics related to internal auditing, including governance and risk management, internal control and audit tools, and the role of internal auditors in the organization. IIA-CIA-Part1-German exam consists of 125 multiple-choice questions that need to be completed within 2.5 hours. The passing score for the exam is 600 out of 800.
Passing the IIA-CIA-Part1 exam is an important step towards obtaining the CIA certification, which is recognized as a mark of excellence in the internal audit profession. The CIA program is highly respected by employers and provides internal auditors with the skills and knowledge necessary to advance their careers.
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IIA-CIA-Part1 certification exam is a comprehensive exam that covers a wide range of topics, including internal audit basics, risks and controls, governance, and business processes. IIA-CIA-Part1-German exam is conducted by the Institute of Internal Auditors (IIA), which is a globally recognized organization for internal auditors. The IIA-CIA-Part1 certification exam is an essential requirement for individuals who want to pursue a career in internal auditing, as it validates their knowledge and skills in the field.
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The IIA IIA-CIA-Part1-German exam consists of 125 multiple-choice questions and has a time limit of two and a half hours. Candidates must achieve a score of at least 600 out of a possible 800 points to pass the exam. IIA-CIA-Part1-German exam is computer-based and can be taken at any Pearson VUE testing center around the world. Candidates can register for the exam online through the IIA's website.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Deutsch 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 |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Describe the components of the internal control system - Describe corporate social responsibility |
| 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 |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development - Explain the importance of due professional care - Demonstrate proficiency and due professional care |
| 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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