IIA-CIA-Part1 Certification Exam is a computer-based exam with multiple-choice questions. IIA-CIA-Part1-CN exam is divided into two parts, and candidates are given 2 hours and 45 minutes to complete each part. IIA-CIA-Part1-CN exam is offered in several languages and can be taken at any IIA-authorized testing center worldwide. Candidates who pass the exam earn the designation of Certified Internal Auditor (CIA) and become eligible to pursue the remaining parts of the CIA certification.
IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA-CIA-Part1 certification exam requires candidates to have a solid understanding of internal auditing concepts and principles. To prepare for the exam, candidates can attend training courses, review study materials, and take practice exams. The IIA also provides a range of resources and support to help candidates prepare for the exam, including online courses, study guides, and practice exams.
IIA-CIA-Part1 (Essentials of Internal Auditing) exam is a globally recognized certification exam for professionals who want to establish their expertise in the field of internal auditing. IIA-CIA-Part1-CN exam is administered by the Institute of Internal Auditors (IIA) and is the first step towards earning the Certified Internal Auditor (CIA) designation. Passing IIA-CIA-Part1-CN exam demonstrates that the candidate has a strong understanding of the fundamentals of internal auditing and is equipped to handle the challenges of the profession.
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IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions:
哪些文件可以幫助法證審計師辨識員工和供應商之間串通欺騙組織的情況?
- A. 付款申請表。
- B. 銀行對帳單。
- C. 供應商發票。
- D. 電子郵件通訊。
Correct Answer: D 🗳️
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新成立的内部审计部门在成立的第一年就积极推进并完成了审计计划。然而,被审计部门的管理层经常抱怨,他们感觉对每次审计工作的开始都措手不及,毫无准备。首席审计执行官对此回应称,经批准的审计计划已于年初发送给所有高级管理层和董事会。
以下哪项技能需要提高?
- A. 商业头脑。
- B. 批判性思维。
- C. 说服与谈判。
- D. 沟通。
Correct Answer: D 🗳️
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內部稽核部門請求存取組織資料庫,以便編寫和匯出專用報告,輔助測試和分析工作。管理階層僅授權內部稽核部門查看系統內建的生產報告。首席審計執行官如何獲得管理層的支持,並獲得開展這項工作所需的存取權限?
- A. 透過向總經理發送內部稽核章程,表示所要求的存取等級已獲得章程批准。
- B. 向總經理解釋內部稽核工作計畫需要只能從系統報表產生器收集的報告。
- C. 透過與總經理會面,討論計劃的控制測試以及利用專門報告可以識別的風險。
- D. 派遣一名在該領域至少有兩年經驗的審計人員,向其解釋內部審計職能的重要性以及申請該級別訪問權限的必要性。
Correct Answer: C 🗳️
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以下哪项措施有助于大型组织的首席审计执行官(CAE)确保内部审计职能的独立性得到维护?
- A. 内部审计章程已获得 CAE 批准。
- B. 内部审计预算和资源计划已获董事会批准。
- C. 董事会需要批准所有审计人员的薪酬方案。
- D. 关于CAE的任命或解聘的决定权在于CEO。
Correct Answer: B 🗳️
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內部審計活動維持品質保證和改進計劃,其中包括年度自我評估。內部審計活動在每份業務報告中都包括一項條款,規定該業務是按照國際內部審計專業實務準則(標準)進行的。下列哪一項理由證明在報告中納入此條款是合理的?
- A. 經審計委員會批准的內部審計章程要求符合標準
- B. 自我評估結果已於三年前由合格的外部審查小組驗證
- C. 審計委員會已審查了年度自我評估結果並批准使用該條款
- D. 內部稽核活動政策和業務記錄提供了相關、充分和有能力的證據,證明該聲明是正確的。
Correct Answer: D 🗳️
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