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IIA IIA-CIA-Part1-JPN - Internal Audit Fundamentals (IIA-CIA-Part1日本語版)

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IIA-CIA-Part1日本語 Braindumps VCE
  • Exam Code: IIA-CIA-Part1-JPN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)

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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.

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

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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:

  • Governance, Risk Management, and Control (35%)
  • Independence and Objectivity (15%)
  • Fraud Risks (10%)
  • Foundations of Internal Auditing (15%)
  • Quality Assurance and Improvement Program (7%)
  • Proficiency and Due Professional Care (18%)

Internal Audit Fundamentals (IIA-CIA-Part1日本語版) IIA-CIA-Part1日本語 exam vce dumps preparation

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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:

SectionWeightObjectives
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Definition, mission, and core principles
  • 2. Assurance vs. advisory services
  • 3. Internal audit charter requirements
- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Conformance with Standards
  • 3. Internal and external assessments
Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
Governance, Risk Management, and Control30%- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Risk appetite, assessment, and response
  • 3. Internal audit role in risk management

IIA Internal Audit Fundamentals (IIA-CIA-Part1日本語版) Sample Questions:

Question #1

買掛金担当者が最近、内部監査部門に異動となり、以前担当していた買掛金プロセスに関連する業務に配属されました。新しい内部監査員が取るべき最善の行動は次のどれですか。

  • A. コンサルティング業務の場合は、既存の買掛金処理に関する直接的な知識が深みと付加価値をもたらすため、この業務を引き受ける。
  • B. 保証業務の場合、最高監査責任者は、この業務が割り当てられた時点で内部監査人の以前の役割を知っていたため、この業務を受け入れる。
  • C. 保証業務の場合は、既存の買掛金処理に関する直接的な知識が深みと付加価値をもたらすため、この業務を引き受けてください。
  • D. コンサルティング業務の場合は、監査人が以前担当していた分野の業務を評価してはならないため、担当を辞退し、再割り当てを依頼してください。
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #2

リスク管理フレームワークの実装に対する内部監査活動の貢献を最もよく表しているのは次のうちどれですか?

  • A. 内部監査は、保証レビュー中に主要なリスク領域を特定し、監査結果を提供します。
  • B. 内部監査はリスク軽減策の設計に参加します。
  • C. 内部監査は、特定されたリスクの優先順位付けを支援します。
  • D. 内部監査はリスク選好度の設定に参加します。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

内部監査憲章を作成する前に、最高監査責任者が考慮する必要があるのは次のうちどれですか?

  • A. 品質保証および改善プログラムの有効性。
  • B. スタッフの認定資格の評価と継続的な開発。
  • C. 取締役会による内部監査活動の見方。
  • D. 内部監査員の能力とスキルのレベル。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

従業員が組織の資金を不適切な支出に使用したり、財務記録を改ざんして詐欺を隠蔽したりするのを防ぐために、次の管理策のうちどれが最も役立ちますか?

  • A. 商品やサービスの受領確認。
  • B. 給与計算プロセスにおける職務分掌。
  • C. 経費については経営者の承認が必要です。
  • D. 新しく採用された従業員のバックグラウンド チェックを実行します。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #5

能力評価ツールは、次のうちどのアクションの実行に最高監査責任者の役に立ちますか?

  • A. 内部監査活動の監査課題の完了が達成されたことを記録します。
  • B. 内部監査活動の知識とスキルを評価し、ギャップを特定します。
  • C. 組織の内部監査活動のために、資格とスキルを備えた内部監査人を雇用します。
  • D. 社内チームに必要なスキルや知識がない場合は、監査を延期します。
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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