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Duration, language, and format of IIA-CIA-Part1 Exam
- Format: Multiple choices, multiple answers
- Passing score: 600
- 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
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What are the topics covered in IIA-CIA-Part1 Exam
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:
- Foundations of Internal Auditing (15%)
- Fraud Risks (10%)
- Proficiency and Due Professional Care (18%)
- Independence and Objectivity (15%)
- Quality Assurance and Improvement Program (7%)
- Governance, Risk Management, and Control (35%)
IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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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.
IIA Internal Audit Fundamentals (IIA-CIA-Part1日本語版) Sample Questions:
彼女の内部監査活動の責任に加えて、最高監査責任者は、組織の保険機能を監督するように依頼されました。次の回答のうち、最も適切なものはどれですか?
- A. 内部監査憲章を改訂して、保険機能の監視を含め、彼女のすべての責任が適切に文書化されるようにします。
- B. 追加の責任を歓迎します。これは、将来の監査のためにより多くの情報を得る機会を表すためです。
- C. 要求を取締役会に報告し、保険活動に関連する保証を得るために代替プロセスを推奨します。
- D. 組織の保険機能を監査ユニバースから速やかに削除します。
Correct Answer: C 🗳️
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新しい最高監査責任者は、組織のための正式な内部統制フレームワークを開発したいと考えています。彼女は、世界的に認められたフレームワークをガイドとして使用しています。彼女が組織の新しいフレームワークを作成する上で重要だと考えるのは次のどれでしょうか。
- A. 組織全体の目標。
- B. ビジネスの継続性とバックアップ。
- C. 継続的な監視。
- D. 独立した評価。
Correct Answer: A 🗳️
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客観性を促進するために、最高監査責任者が内部監査ポリシーマニュアルに含めるのに最も適切なステートメントは次のうちどれですか?
- A. 内部監査員は、事業部門から異動した後のいつでも、その事業部門で財務有効性に関する取り組みを行うことができます。
- B. 内部監査人は、客観性が損なわれる可能性があることに気付いた場合、エンゲージメントの結果に対するその損傷の潜在的な影響を軽減するために、エンゲージメントの範囲を制限する必要があります。
- C. 内部監査員は、その分野でトレーニング ワークショップを提供した後、いつでもビジネス ユニットに関与することができます。
- D. 内部監査人は、前年度の調書と監査報告書のレビューがその結論を裏付けている場合、ビジネス ユニットの現在の統制環境が適切かつ効果的であると結論付けることができます。
Correct Answer: B 🗳️
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ある組織の取締役会は、内部監査規程を改訂し、最高監査責任者の採用と報酬に関する要件、および内部監査予算の承認に関する情報を追加することを推奨しています。取締役会が規程で定義する可能性が高い項目は次のうちどれですか。
- A. 内部監査活動の機能的および管理上の責任。
- B. 内部監査活動の保証と改善。
- C. 内部監査活動の権限と客観性。
- D. 内部監査活動の独立性と客観性。
Correct Answer: A 🗳️
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内部監査部門は、設立から 5 年の間に、品質保証および改善プログラム (QAIP) の内部評価を 1 回実施しました。その評価の結果、内部監査部門は基準に準拠していないことが判明しました。これに先立ち、内部監査部門の QAIP の外部評価が実施され、内部監査部門は基準に準拠していると報告されました。
2 つの評価を考慮すると、内部監査活動の現在の基準への適合状態はどうなるでしょうか?
- A. 標準への準拠。
- B. 標準規格に部分的に準拠
- C. 標準に準拠していない
- D. 標準への準拠を判断できません。
Correct Answer: C 🗳️
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