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

  • Exam Code: IIA-CIA-Part1-German
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Oct 27, 2026
  • Q & A: 890 Questions and Answers

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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.

As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.

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

  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
  • Passing score: 600
  • Format: Multiple choices, multiple answers
  • Number of Questions: 125
  • Length of examination: 150 mins

Registration steps of IIA-CIA-Part1 Exam

Step 1: Visit to IIA-CIA-Part1 Exam Registration

Step 2: Signup/Login to IIA account

Step 3: Search for IIA-CIA-Part1 Exam

Step 4: Select Date and Center of examination and confirm with payment value of $435

IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

TopicDetails
Topic 1
  • Promote quality assurance and improvement of the internal audit activity
  • Develop and
  • or procure necessary knowledge, skills and competencies collectively
Topic 2
  • Monitor the effectiveness of the quality assurance and improvement program
  • Understand organizational independence
Topic 3
  • Enhance individual competency through continuing professional development
  • Abide by and promote compliance with The IIA Code of Ethics
Topic 4
  • Develop and implement an organization-wide risk and control framework
  • Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Topic 5
  • Recognize and mitigate impairments to independence and objectivity
  • Process Mapping, Including Flowcharting
Topic 6
  • Determine if the internal audit activity is properly aligned to achieve organizational independence
  • Promote continuing professional development

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

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

Question #1

Welche der folgenden Kontrollen würde Betrug im Zusammenhang mit der Überzahlung von Lieferanten am ehesten verhindern?

  • A. Fordern Sie eine Überprüfung aller Rechnungen und Barauszahlungen durch die Aufsicht, die einen festgelegten Schwellenwert überschreiten.
  • B. Verlangen Sie, dass alle Rechnungen innerhalb von 30 Tagen ausschließlich per Scheck bezahlt werden.
  • C. Erfordert vor der Zahlung den Abgleich von Bestellung, Wareneingangsschein und Rechnung.
  • D. Verlangen Sie, dass alle Schecks von mehr als einer Person unterschrieben werden.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

Welche der folgenden Aussagen veranschaulicht am besten die Anwendung der gebotenen beruflichen Sorgfalt während eines Prüfungsauftrags?

  • A. Die Auditverfahren wurden systematisch geplant, durchgeführt und dokumentiert.
  • B. Der Auftragsverarbeiter hatte im Rahmen der Aufsichtsprüfung keine wesentlichen Anmerkungen.
  • C. Die Engagementziele wurden entwickelt, um den Engagementkunden zu unterstützen.
  • D. Bei der Untersuchung wurden Unregelmäßigkeiten und Fälle von Nichteinhaltung festgestellt.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

Welches der folgenden ist ein Beispiel für eine Detektivkontrolle?

  • A. Bestätigung mit Lieferanten und Verkäufern.
  • B. Sicherheitshinweise.
  • C. Automatisches Absperrventil.
  • D. Autokorrektur-Softwarefunktion.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #4

Welche der folgenden Tätigkeiten käme als geeignete Beratungsleistung in Frage?

  • A. Die interne Revisionstätigkeit erleichtert die halbjährliche Schulung des Risikomanagementteams in Methoden zur Risikoidentifizierung.
  • B. Die interne Revisionsstelle nimmt an einer Cosourcing-Vereinbarung mit einem IT-Revisionsunternehmen teil, um die Sicherheit von Informationssystemen zu testen.
  • C. Die interne Revisionsstelle arbeitet jährlich mit externen Prüfern zusammen, um die im Rahmen der externen Revisionsübung erforderlichen Feldarbeiten abzuschließen.
  • D. Die interne Revision einer Geschäftsbank führt routinemäßig Filialprüfungen durch, um die Einhaltung der Vorschriften zu gewährleisten.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Ab welchem ​​Zeitpunkt kann eine Organisation davon ausgehen, dass der etablierte Rahmen für die Unternehmensführung korrekt umgesetzt wurde?

  • A. Wenn die Bewertung durch den internen Prüfer ihre Solidität zeigt.
  • B. Wenn der interne Prüfer Beobachtungen und Feldarbeit durchführt.
  • C. Wenn die Ziele und Vorgaben der Organisation erreicht sind.
  • D. Wenn das Management die Risikobewertung abgeschlossen hat.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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