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Last Updated: Oct 16, 2026

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IIA IIA-CIA-Part1 Deutsch Practice Q&A's

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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:

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

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Duration, language, and format of IIA-CIA-Part1 Exam

  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
  • Length of examination: 150 mins
  • Format: Multiple choices, multiple answers
  • Number of Questions: 125
  • Passing score: 600

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:

SectionWeightObjectives
II. Independence and Objectivity (15%)15%- Demonstrate individual objectivity
- Interpret organizational independence
- Determine the type of impairment to independence and objectivity
- Assess and maintain individual objectivity
VI. Fraud Risks (10%)10%- Explain the types of fraud
- Describe fraud risk and fraud prevention
- Explain the auditor's role in fraud prevention and detection
III. Proficiency and Due Professional Care (18%)18%- Explain the requirement for continuing professional development
- Explain the importance of due professional care
- Demonstrate proficiency and due professional care
- Explain the level of knowledge, skills, and competencies required
IV. Quality Assurance and Improvement Program (7%)7%- Describe the mandatory elements of the QAIP
- Explain the requirements of the internal and external assessments
V. Governance, Risk Management, and Control (35%)35%- Interpret fundamental concepts of risk and the risk management process
- Examine the effectiveness of the internal control system
- Describe the components of the internal control system
- Recognize and interpret ethics and compliance-related issues
- Examine the effectiveness of risk management
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Describe corporate social responsibility
- Recognize the impact of organizational culture on the control environment
- Describe the concept of organizational governance
I. Foundations of Internal Auditing (15%)15%- Explain the requirements of an internal audit charter
- Interpret the difference between assurance and consulting services
- Demonstrate conformance with the IIA Code of Ethics
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles

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

Question #1

Ein interner Prüfer hat im vergangenen Jahr einen Beratungsauftrag durchgeführt, der das Management bei der Gestaltung der Kontrollen im Beschaffungsbereich unterstützte. Wie sollte der Leiter der Revisionsstelle im laufenden Jahr einen Prüfungsauftrag zur Angemessenheit des internen Kontrollsystems im Beschaffungsbereich planen?

  • A. Weisen Sie den Auftrag einem anderen internen Prüfer zu
  • B. Verschieben Sie das Engagement auf das folgende Jahr, um sicherzustellen, dass seit der Entwicklung der Kontrollen genügend Zeit vergangen ist.
  • C. Nutzen Sie das Wissen des Prüfers über die Beschaffungsfunktion, indem Sie den Auftrag demselben internen Prüfer zuweisen
  • D. Lagern Sie das Engagement aus, um die Unabhängigkeit zu gewährleisten
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

Welches der folgenden stellt einen Mangel in der Kontrollumgebung dar?

  • A. Einstellungsverfahren umfassen keine Hintergrundüberprüfungen potenzieller Bewerber.
  • B. Das Management meldet dem Vorstand drei potenzielle ethische Probleme.
  • C. Die Vertriebsabteilung hat die Ziele der letzten neun Monate nicht erreicht.
  • D. Mitarbeiter melden verdächtige Aktivitäten, indem sie die Ethik-Hotline der Organisation anrufen.
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Correct Answer: A  🗳️

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Question #3

Eine interne Revisionstätigkeit ist die Durchführung eines Governance-Engagements. Welche der folgenden Aussagen liefert einem internen Prüfer die besten Beweise bei der Bewertung der Unternehmenskultur?

  • A. Personal- und Kundenbefragungen, Ist-Berichte und Due-Diligence-Ergebnisse zu Governance-Praktiken Dritter.
  • B. Ethik- und Integritätsrichtlinien; strukturierte Interviews mit Mitarbeitern; sowie etablierte und kommunizierte Werte, Mission und Vision.
  • C. Nachfolgepläne, Entwicklungsprogramme und Stellenbeschreibungen mit Verantwortlichkeiten und Befugnissen.
  • D. Einzelheiten zur Meldepflicht gegenüber Dritten, zur Satzung und Verantwortung des Offenlegungsausschusses sowie zum internen Kommunikationssystem.
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Correct Answer: B  🗳️

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Question #4

Welche der folgenden Prüfungsarten ist am ehesten anwendbar, wenn die Geschäftsleitung der Ansicht ist, dass das laufende Projekt zur Entwicklung eines unternehmensweiten Ressourcenplanungssystems nicht gut voranschreitet und die tatsächlichen Kosten die budgetierten Kosten übersteigen?

  • A. Bewertung der Projektmanagementmethodik.
  • B. Bereitschaftsanalyse.
  • C. Eine Überprüfung nach der Implementierung.
  • D. Risikobewertung
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Welches der folgenden Dokumente beschreibt die Richtlinien und die Bedeutung der Objektivität interner Prüfer am direktesten?

  • A. Charta der internen Revision.
  • B. Interner Auditplan.
  • C. Interne Auditberichterstattung.
  • D. Qualitätsbeurteilungen der internen Revision.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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