if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:
Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:
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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.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance, Risk Management, and Control | 30% | - Governance frameworks and processes
|
| Topic 2: Foundations of Internal Auditing | 35% | - Quality assurance and improvement program
|
| Topic 3: Ethics and Professionalism | 20% | - IIA Code of Ethics
|
| Topic 4: Fraud Risks | 15% | - Internal audit responsibilities regarding fraud
|
감사자가 감사를 수행하는 데 적합한 기술을 개발하도록 하기 위해 내부 감사 활동은 다음 중 무엇을 수립해야 합니까?
Correct Answer: A 🗳️
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외국에서 감사 업무에 대한 접근 방식을 개발할 때 내부 감사자가 고려해야 할 가장 중요한 사항은 무엇입니까?
Correct Answer: A 🗳️
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내부 감사인이 상위 조직과 자회사 간의 거래를 식별하지 못했습니다. 실패의 가장 가능성 있는 이유는 무엇입니까?
Correct Answer: C 🗳️
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다음 중 조직 내 사기 위험에 대한 전반적인 이해도를 직접적으로 향상시킬 수 있는 조치는 무엇입니까?
Correct Answer: C 🗳️
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건설 회사에서는 팀 내 안전 수칙 위반 사항이 없을 경우 감독관이 보너스를 받을 자격이 있습니다. 근로자들이 사고와 위반 사항을 신고할 수 있는 여러 경로가 있으며, 신고된 모든 위반 사항은 조사됩니다. 보너스 지급액 산정은 관리자와 안전 책임자의 승인을 받습니다. 감독관이 보너스를 받기 위해 팀 내 사고를 은폐할 위험을 가장 효과적으로 해결하는 방법은 무엇일까요?
Correct Answer: D 🗳️
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