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

IIA-CIA-Part1 Deutsch real exams

Exam Code: IIA-CIA-Part1-German

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

Updated: Nov 03, 2026

Q & A: 890 Questions and Answers

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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

TopicDetails
Topic 1
  • Determine if the internal audit activity is properly aligned to achieve organizational independence
  • Promote continuing professional development
Topic 2
  • Develop and implement an organization-wide risk and control framework
  • Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Topic 3
  • Promote quality assurance and improvement of the internal audit activity
  • Develop and
  • or procure necessary knowledge, skills and competencies collectively
Topic 4
  • Recognize and mitigate impairments to independence and objectivity
  • Process Mapping, Including Flowcharting
Topic 5
  • Develop preliminary conclusions regarding controls
  • Recognize the importance of organizational independence
Topic 6
  • Monitor the effectiveness of the quality assurance and improvement program
  • Understand organizational independence

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

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

Question #1

Ein leitender Prüfer erhöhte das IT-Schulungsbudget, um sicherzustellen, dass die internen Prüfer des Unternehmens während einer Prüfung Datenanalysen durchführen können. Welche Kernkompetenz wird angesprochen?

  • A. Datenanalyse
  • B. Kontinuierliche berufliche Entwicklung
  • C. Erkennung von IT-Betrug.
  • D. Sorgfaltspflicht.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

Welche der folgenden Aussagen zu Mentoring-Programmen, die interne Prüfer bei ihrer beruflichen Entwicklung unterstützen sollen, ist gemäß den IIA-Richtlinien richtig?

  • A. Auditoren auf derselben Ebene können unterschiedliche Mentoren zugewiesen bekommen, und manche Auditoren haben möglicherweise keinen Mentor
  • B. Der Mentor muss eine höhere Position in der Organisation haben als der Mentee
  • C. Treffen zwischen einem Mentor und einem Mentee sollten formell sein und gut dokumentiert werden
  • D. Der Vorgesetzte eines Prüfers ist am besten geeignet, als Mentor des Prüfers zu fungieren
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

In welcher der folgenden Situationen eignet sich der kooperative Stil zur Konfliktlösung, bei dem die Parteien Durchsetzungsvermögen zeigen und gemeinsam an der Entwicklung einer für beide Seiten vorteilhaften Lösung arbeiten?

  • A. Für einen Patty ist das Thema wichtiger als für die anderen.
  • B. Die Parteien sind von der Lösung überzeugt und bereit, sie zu verteidigen.
  • C. Die Lösung ist zeitkritisch und eine schnelle Entscheidung ist erforderlich.
  • D. Zwischen den Parteien besteht ein hohes Maß an Vertrauen.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

Warum ist es für den leitenden Prüfer zwingend erforderlich, die Ausbildungsqualifikationen der Mitarbeiter der internen Revision zu verfolgen und weiterzuentwickeln?

  • A. Um sicherzustellen, dass die zur Durchführung des Auditplans erforderlichen Ressourcen verfügbar sind.
  • B. Um die Anforderungen des Prüfungsausschusses zu erfüllen.
  • C. Um Leistungsbeurteilungen präzise durchzuführen
  • D. Um sicherzustellen, dass die Mitarbeiter jährlich die erforderlichen Fortbildungspunkte absolvieren.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Welche der folgenden Aussagen zu immateriellen Vermögenswerten ist richtig?

  • A. Die Abschreibungsdauer eines immateriellen Vermögenswerts darf 20 Jahre nicht überschreiten.
  • B. Unternehmen sollten immaterielle Vermögenswerte zum Marktwert erfassen
  • C. Immaterielle Vermögenswerte werden danach kategorisiert, ob sie eine begrenzte oder eine unbestimmte Nutzungsdauer haben.
  • D. Die Kosten immaterieller Vermögenswerte mit unbestimmter Nutzungsdauer sollten abgeschrieben werden.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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