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IIA-CIA-Part1 Certification Exam is a computer-based exam consisting of 125 multiple-choice questions. IIA-CIA-Part1-German exam is administered in English and has a duration of two hours and forty-five minutes. The passing score for the exam is 600 out of 800, and candidates must achieve a minimum score of 75% in each of the exam's four domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, and Quality Assurance and Improvement Programs.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA-CIA-Part1 exam covers topics such as governance, risk management, internal control, and audit tools and techniques. It is a multiple-choice exam that consists of 125 questions and has a time limit of two and a half hours. The passing score for the exam is 600 out of 800.
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Candidates who pass the IIA-CIA-Part1 exam are well on their way to becoming Certified Internal Auditors. Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) certification is highly respected in the industry and demonstrates a candidate's commitment to the profession of internal auditing. It is also a requirement for many internal auditing positions in both the public and private sectors.
The Institute of Internal Auditors (IIA) is a global professional association that caters to the needs of internal auditors across the world. The IIA offers several certification programs to help internal auditors enhance their knowledge, skills, and credibility. One such program is the Certified Internal Auditor (CIA) certification. The CIA certification is a globally recognized professional certification for internal auditors. It is awarded to individuals who demonstrate their knowledge, skills, and competencies in the field of internal auditing. The CIA certification program comprises three parts, and the first part is the Essentials of Internal Auditing (IIA-CIA-Part1) exam.
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
| Topic 1: Foundations of Internal Auditing | 35% | - 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. Conformance with Standards
- 2. Requirements and scope of QAIP
- 3. Internal and external assessments
- Independence and objectivity
- 1. Impairments to independence/objectivity
- 2. Individual objectivity and safeguards
- 3. Organizational independence and reporting lines
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Governance frameworks and processes
- 1. Roles of board, management, and internal audit
- 2. Governance models and best practices
- Risk management
- 1. Internal audit role in risk management
- 2. Risk management frameworks (e.g., COSO, ISO 31000)
- 3. Risk appetite, assessment, and response
- Internal control
- 1. Types of controls and control activities
- 2. Control frameworks and components
- 3. Evaluating control effectiveness
|
| Topic 3: Ethics and Professionalism | 20% | - Professional conduct and due care
- 1. Due professional care in engagements
- 2. Competence and continuing professional development
- IIA Code of Ethics
- 1. Principles: integrity, objectivity, confidentiality, competency
- 2. Rules of conduct and application
|
| Topic 4: Fraud Risks | 15% | - Fraud risk assessment and prevention
- 1. Preventive and detective controls
- 2. Identifying and prioritizing fraud risks
- Internal audit responsibilities regarding fraud
- 1. Detecting fraud indicators
- 2. Investigation procedures and reporting
- Fraud concepts and types
- 1. Asset misappropriation, corruption, financial statement fraud
- 2. Fraud triangle and fraud risk factors
|