IIA-CIA-Part1 (Essentials of Internal Auditing) exam is a certification program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1-German exam is designed to test the fundamental knowledge and skills of internal auditors in order to ensure that they are qualified to carry out their roles and responsibilities effectively. The IIA-CIA-Part1 exam is the first part of the CIA (Certified Internal Auditor) certification program and is a crucial step towards achieving certification.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
| Fraud Risks | 15% | - Fraud risk assessment and prevention
- 1. Identifying and prioritizing fraud risks
- 2. Preventive and detective controls
- Internal audit responsibilities regarding fraud
- 1. Investigation procedures and reporting
- 2. Detecting fraud indicators
- Fraud concepts and types
- 1. Fraud triangle and fraud risk factors
- 2. Asset misappropriation, corruption, financial statement fraud
|
| Ethics and Professionalism | 20% | - IIA Code of Ethics
- 1. Rules of conduct and application
- 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
- 1. Competence and continuing professional development
- 2. Due professional care in engagements
|
| Governance, Risk Management, and Control | 30% | - Risk management
- 1. Risk appetite, assessment, and response
- 2. Internal audit role in risk management
- 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Governance frameworks and processes
- 1. Roles of board, management, and internal audit
- 2. Governance models and best practices
- Internal control
- 1. Types of controls and control activities
- 2. Control frameworks and components
- 3. Evaluating control effectiveness
|
| Foundations of Internal Auditing | 35% | - Independence and objectivity
- 1. Impairments to independence/objectivity
- 2. Organizational independence and reporting lines
- 3. Individual objectivity and safeguards
- Purpose, authority, and responsibility of internal auditing
- 1. Internal audit charter requirements
- 2. Definition, mission, and core principles
- 3. Assurance vs. advisory services
- Quality assurance and improvement program
- 1. Requirements and scope of QAIP
- 2. Internal and external assessments
- 3. Conformance with Standards
|