IIA IIA-CIA-Part1 Deutsch dumps - in .pdf

IIA-CIA-Part1 Deutsch pdf
  • Exam Code: IIA-CIA-Part1 Deutsch
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Oct 23, 2026
  • Q & A: 890 Questions and Answers
  • PDF Price: $69.99
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  • Exam Code: IIA-CIA-Part1 Deutsch
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Oct 23, 2026
  • Q & A: 890 Questions and Answers
  • PDF Version + PC Test Engine + Online Test Engine
  • Value Pack Total: $139.98  $89.99
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IIA IIA-CIA-Part1 Deutsch dumps - Testing Engine

IIA-CIA-Part1 Deutsch Testing Engine
  • Exam Code: IIA-CIA-Part1 Deutsch
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Oct 23, 2026
  • Q & A: 890 Questions and Answers
  • Software Price: $69.99
  • Testing Engine

About IIA IIA-CIA-Part1 Deutsch VCE materials

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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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Duration, language, and format of IIA-CIA-Part1 Exam

  • 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
  • Length of examination: 150 mins
  • Format: Multiple choices, multiple answers
  • Passing score: 600

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

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IIA-CIA-Part1 Exam Reference

IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
IV. Quality Assurance and Improvement Program (7%)7%- Explain the requirements of the internal and external assessments
- Describe the mandatory elements of the QAIP
V. Governance, Risk Management, and Control (35%)35%- Describe the concept of organizational governance
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Recognize the impact of organizational culture on the control environment
- Examine the effectiveness of risk management
- Describe corporate social responsibility
- Examine the effectiveness of the internal control system
- Recognize and interpret ethics and compliance-related issues
- Interpret fundamental concepts of risk and the risk management process
- Describe the components of the internal control system
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
II. Independence and Objectivity (15%)15%- Demonstrate individual objectivity
- Determine the type of impairment to independence and objectivity
- Interpret organizational independence
- Assess and maintain individual objectivity
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
- Explain the requirements of an internal audit charter
- Interpret the difference between assurance and consulting services
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles

IIA Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) Sample Questions:

Question #1

Ein Vertriebsleiter einer Versicherungsgesellschaft versäumt es bei der Veröffentlichung des Leistungsberichts seiner Abteilung wissentlich, die Rückstellungen für nicht verdiente Einnahmen aus Kündigungen von Versicherungsverträgen zu korrigieren. Welche der folgenden Arten von Betrug könnte man hier als Betrug bezeichnen?

  • A. Auszahlungsbetrug
  • B. Überfliegen
  • C. Falsche Darstellung von Informationen
  • D. Vermögensveruntreuung
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

Welche Risikomanagementtätigkeit würde dazu führen, dass der Interne Prüfer eine Managementverantwortung übernimmt?

  • A. Priorisierung von Risiken für das Management.
  • B. Überprüfung eines vom Management herausgegebenen Berichts zum Cybersicherheitsrisiko.
  • C. Beurteilung der Risikobereitschaft des Managements.
  • D. Erstellen einer Liste neu auftretender Risiken für das Management.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

Welche der folgenden Aussagen beschreibt das Prinzip der Integrität gemäß dem Ethikkodex des IIA am besten?

  • A. Prüfer müssen bei der Verwendung und dem Schutz der im Rahmen ihrer Aufgaben erlangten Informationen umsichtig vorgehen.
  • B. Wirtschaftsprüfer dürfen nur solche Dienstleistungen erbringen, für die sie über die erforderlichen Kenntnisse, Fähigkeiten und Erfahrungen verfügen
  • C. Wirtschaftsprüfer müssen die Gesetze einhalten und die vom Gesetz und vom Berufsstand erwarteten Offenlegungen vornehmen
  • D. Wirtschaftsprüfer müssen alle ihnen bekannten wesentlichen Tatsachen offenlegen, deren Nichtoffenlegung die Berichterstattung über die geprüften Tätigkeiten verfälschen könnte
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

Welche der folgenden Aussagen trifft zu, wenn es um eine kleine interne Prüfungsaktivität mit begrenzten Ressourcen geht, die die gebotene professionelle Sorgfalt walten lässt?

  • A. Das interne Revisionsteam kann Mitarbeiter, die nicht der Revision angehören, mit relevanten Kenntnissen anleiten und beaufsichtigen, um bei der Durchführung von Prüfungen zu helfen.
  • B. Die Einhaltung des Standards für die gebotene professionelle Sorgfalt ist für interne Kleinprüfungsaktivitäten nicht relevant.
  • C. Die interne Revision kann einen risikobasierten Prüfungsansatz verwenden, um eine angemessene Fokussierung zu gewährleisten.
  • D. Aufgrund der Unternehmensgröße kann die interne Revision mehrmals jährlich interne Qualitätsbewertungen durchführen.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

Welche der folgenden Aktivitäten würden gemäß den IIA-Richtlinien typischerweise untersucht, wenn der Reifegradmodellansatz zur Bewertung des Risikomanagementprogramms einer Organisation verwendet wird?

  • A. Festlegen des Kontexts.
  • B. Überwachen und überprüfen
  • C. Kommunikation.
  • D. Leistungsmessung.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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