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Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
| Section | Objectives |
|---|---|
| Topic 1: Proficiency and Due Professional Care | - Due professional care in engagements - Competence and skills requirements |
| Topic 2: Quality Assurance and Improvement Program (QAIP) | - Continuous improvement of internal audit function - Internal quality assessments - External quality assessments |
| Topic 3: Foundations of Internal Auditing | - Internal audit definition, purpose, and value - Internal audit role in governance, risk, and control - IIA Standards and Code of Ethics overview |
| Topic 4: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
關於品質保證和改進計劃 (QAIP),下列哪一項敘述是正確的?
Correct Answer: A 🗳️
Explanation: Only visible for VCEEngine members. You can sign-up / login (it's free).
內部稽核師正在最終確定有關組織整體內部控制系統有效性的審計報告。進行了多次審計測試,發現的唯一問題是執行長經常要求員工破例或繞過組織的標準書面政策和程序。
下列哪一個結論最適合審計師報告?
Correct Answer: A 🗳️
Explanation: Only visible for VCEEngine members. You can sign-up / login (it's free).
内部审计章程发挥以下哪些作用?
Correct Answer: C 🗳️
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在每月一次的內部稽核人員會議上,首席審計執行長 (CAE) 決定強調內部稽核人員在工作中保持客觀的重要性。下列哪一個範例最適合 CAE 作為會議簡報的一部分?
Correct Answer: C 🗳️
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一家建筑公司的内部审计员怀疑存在欺诈行为,因为在两个大型工地,手动工具和额外材料的库存更换成本一直超出预算。
根据这些信息,这些工作场所最有可能发生哪种类型的欺诈行为?
Correct Answer: A 🗳️
Explanation: Only visible for VCEEngine members. You can sign-up / login (it's free).
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