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Prerequisites of IIA-CIA-Part1 Exam
if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:
- 4 years of experience in internal audit (plus a second training and apprenticeship).
- 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
- IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:
- A diploma and 2 years of experience.
- Level A or comparable and five years of experience.
- Seven years of experience (plus additional training).
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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.
As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of risk management - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of the internal control system - Describe the concept of organizational governance - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Describe the components of the internal control system |
| Topic 2: VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud |
| Topic 3: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development - Explain the importance of due professional care |
| Topic 4: I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| Topic 5: II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Interpret organizational independence - Assess and maintain individual objectivity |
| Topic 6: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions:
根據 MA 指導,關於有效治理流程,下列哪一項敘述是正確的?
- A. 規定在製定策略決策時需要考慮風險。
- B. 在建立組織的風險偏好時,它依賴有效的風險管理。
- C. 它依靠董事會設計方法來傳達內部控制的有效性。
- D. 它鼓勵嚴格區分風險管理和內部控制流程。
Correct Answer: A 🗳️
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內部稽核團隊在鑑證工作中分析了組織的風險價值模型,並提出了幾個有用的改進建議。管理階層對內部稽核團隊的工作印象深刻並要求採取進一步行動。下列哪一項要求的行動一旦實施將對內部稽核獨立性產生最嚴重的影響?
- A. 修改模型輸入並根據結果建議行動方案。
- B. 至少每半年評估一次模型的有效性。
- C. 利用所獲得的經驗來測試公司所使用的其他模型。
- D. 驗證模型輸出是否符合模型所述目的。
Correct Answer: A 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
內部稽核師在債務催收流程的諮詢工作中主要會採取下列哪一項行動?
- A. 建議管理階層簡化應收帳款的記錄。
- B. 將政策和程序與監管收集指南進行比較。
- C. 對債務催收流程進行檢查,以確定是否有適當的職責分離
- D. 檢查日記帳分錄的準確性和完整性。
Correct Answer: A 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
IT 管理要求 IT 部門的所有員工每年參加有關部門使命價值和關鍵績效衡量標準的培訓。
- A. 責任/獎勵失敗
- B. 知識的擊殺差距
- C. 監控間隙
- D. 通訊失敗
Correct Answer: D 🗳️
下列哪一項敘述描述了內部稽核活動為履行內部稽核使命而進行的活動?
- A. 對內部風險和控制進行檢討。
- B. 在選取區域內執行風險管理功能。
- C. 對可疑交易進行詐欺調查。
- D. 建立組織的風險偏好。
Correct Answer: A 🗳️
Explanation: Only visible for 2Pass4sure members. You can sign-up / login (it's free).
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