IIA IIA-CIA-Part1 Deutsch Q&A - in .pdf

  • Exam Code: IIA-CIA-Part1 Deutsch
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Aug 28, 2026
  • Q & A: 769 Questions and Answers
  • PDF Price: $69.98
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IIA IIA-CIA-Part1 Deutsch Q&A - Testing Engine

  • Exam Code: IIA-CIA-Part1 Deutsch
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Aug 28, 2026
  • Q & A: 769 Questions and Answers
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IIA-CIA-Part1 Exam Reference

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

Duration, language, and format of IIA-CIA-Part1 Exam
  • Passing score: 600
  • Length of examination: 150 mins
  • Format: Multiple choices, multiple answers
  • Number of Questions: 125
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
SectionWeightObjectives
Topic 1: Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Topic 2: Governance, Risk Management, and Control30%- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Internal audit role in risk management
  • 3. Risk appetite, assessment, and response
- Internal control
  • 1. Control frameworks and components
  • 2. Evaluating control effectiveness
  • 3. Types of controls and control activities
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
Topic 3: Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Definition, mission, and core principles
  • 3. Internal audit charter requirements
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Conformance with Standards
  • 3. Internal and external assessments
Topic 4: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks

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