- Exam Code: IIA-CIA-Part2
- Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
- Certification Provider: IIA
- Corresponding Certification:Certified Internal
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx
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What is IIA CIA Part 2 Exam
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The IIA CIA PART 2 test measures your ability to accomplish the technical tasks listed below. The percentages indicate the relative weight of each major topic area on the IIA CIA PART 2 examination.
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IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Engagement Planning | 50% | - Identify and assess risks relevant to the engagement - Establish engagement criteria and resource requirements - Determine engagement objectives and scope - Consider fraud risks and applicable laws/regulations - Develop engagement work program |
| Topic 2: Information Gathering, Analysis and Evaluation | 40% | - Apply analytical procedures and data analysis techniques - Evaluate controls, risks, and process effectiveness - Assess compliance with policies, standards, and requirements - Gather and verify relevant information and evidence - Use technology and audit tools effectively |
| Topic 3: Engagement Supervision and Communication | 10% | - Monitor and follow up on engagement outcomes - Coordinate with stakeholders and resolve issues - Formulate recommendations and action plans - Supervise engagement activities and review workpapers - Develop and communicate engagement observations and conclusions |
IIA Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version) Sample Questions:
Welche der folgenden Situationen ist für den Chief Audit Executive am wichtigsten, um dem Vorstand Bericht zu erstatten?
- A. Der Revisionsleiter war mit der ursprünglichen Entscheidung des Bereichsleiters, ein bestimmtes Risiko zu akzeptieren, nicht einverstanden. Die Unternehmensleitung stimmte der Behandlung dieses Risikos letztlich erst zu, nachdem sie das Thema mit der Geschäftsleitung besprochen hatte.
- B. Der Rücktritt eines Leiters der internen Revision im Laufe des Jahres veranlasste den leitenden Revisionsleiter dazu, eine Reihe von Prüfungsaufträgen auf das folgende Jahr zu verschieben.
- C. Die interne Revisionstätigkeit wurde umstrukturiert, was zu einer erheblichen Änderung der Verantwortlichkeiten bei den Revisionsleitern und -leitern für einige Revisionen führte.
- D. Ein interner Prüfer hatte Schwierigkeiten, einen Teil der Prüfung abzuschließen, da das Management des betreffenden Bereichs nicht bereit war, zu kooperieren und Informationen rechtzeitig bereitzustellen.
Correct Answer: A 🗳️
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Welcher der folgenden Punkte ist für den Erfolg eines effektiven Vorstellungsgesprächs von entscheidender Bedeutung?
- A. Legen Sie Prüfungsnachweise und Informationen vor, um die Fragen des internen Prüfers zu untermauern.
- B. Bauen Sie Glaubwürdigkeit, Vertrauen und Rapport auf.
- C. Beobachten Sie den Vorgang und besprechen Sie ihn mit dem Interviewten.
- D. Entwickeln Sie Flussdiagramme und besprechen Sie diese mit dem Interviewten.
Correct Answer: B 🗳️
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Ein Chief Audit Executive (CAE) versucht, den Bedarf der internen Revision an technischen Prüfungskompetenzen, Budgeteffizienz und Personalentwicklungsmöglichkeiten in Einklang zu bringen. Welche der folgenden Maßnahmen würde dem CAE am besten dabei helfen, dieses Gleichgewicht zu erreichen1?
- A. Flache Organisationsstruktur
- B. Strategische Beschaffung
- C. Vereinbarung zum Leihpersonal
- D. Hierarchische Organisationsstruktur
Correct Answer: B 🗳️
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Welche der folgenden Aussagen zum Thema Projektbeschleunigung ist richtig?
- A. Dies führt zu einem erhöhten Risiko und hat oft Nacharbeiten zur Folge.
- B. Es beinhaltet eine Neubewertung der Projektanforderungen und/oder des Projektumfangs.
- C. Es handelt sich um eine Optimierungstechnik, bei der Aktivitäten parallel statt sequenziell ausgeführt werden.
- D. Es handelt sich um eine Komprimierungstechnik, bei der dem Projekt Ressourcen hinzugefügt werden.
Correct Answer: D 🗳️
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Welche der folgenden Maßnahmen würde, wenn sie von einem Leiter der internen Revision ergriffen würde, am ehesten verhindern, dass das Bereichsmanagement die Umsatzberichte übertreibt?
1. Ankündigung einer Reihe interner Prüfungsaufträge mit Schwerpunkt auf der Einhaltung der Unternehmensrichtlinien zur Umsatzberichterstattung.
2. Den Präsidenten und den Vorstand auffordern, eine Erklärung zur Unternehmenspolitik abzugeben, in der die Bedeutung einer korrekten Managementberichterstattung und die negativen Folgen einer vorsätzlichen Falschberichterstattung hervorgehoben werden.
3. Einrichtung einer Hotline, über die Mitarbeiter betrügerisches Verhalten anonym melden können.
4. Unterstützung des Controllers bei der Entwicklung und Überwachung einer Reihe von Geschäftsprozessindikatoren, die zwar historisch mit dem Umsatz korreliert, aber unabhängig davon sind.
- A. Nur 1 und 2.
- B. Nur 3 und 4.
- C. Nur 2 und 3.
- D. Nur 2 und 4.
Correct Answer: D 🗳️
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