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Earning the IIA-CIA-Part1 Certification demonstrates a candidate’s understanding of the essential principles and practices of internal auditing. Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version) certification is highly respected in the industry and is recognized worldwide. It also provides candidates with a competitive edge in the job market and can lead to increased earning potential. Overall, the IIA-CIA-Part1 Certification Exam is an important step for those who wish to advance their careers in internal auditing and demonstrate their expertise in the field.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA-CIA-Part1 Certification Exam is a computer-based exam with multiple-choice questions. IIA-CIA-Part1-German exam is divided into two parts, and candidates are given 2 hours and 45 minutes to complete each part. IIA-CIA-Part1-German 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.
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IIA-CIA-Part1 (Essentials of Internal Auditing) Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1-German exam is designed to test the knowledge and skills of candidates in the field of internal auditing. The Essentials of Internal Auditing exam covers a wide range of topics, including governance and risk management, fraud risks and controls, internal audit engagement, and audit tools and techniques.
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of risk management - Describe the concept of organizational governance - 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 - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment |
| III. Proficiency and Due Professional Care (18%) | 18% | - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Explain the requirement for continuing professional development |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and 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 |
| I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics |
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