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

IIA-CIA-Part1 Deutsch Exam Questions
  • Exam Code: IIA-CIA-Part1-German
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1 Deutsch Version)
  • Updated: Jul 23, 2026
  • Q & A: 769 Questions and Answers
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About IIA IIA-CIA-Part1 Deutsch Exam Guide

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

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 demo

IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
Topic 2: Governance, Risk Management, and Control30%- Internal control
  • 1. Evaluating control effectiveness
  • 2. Control frameworks and components
  • 3. Types of controls and control activities
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Internal audit role in risk management
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
Topic 3: Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Impairments to independence/objectivity
  • 3. Individual objectivity and safeguards
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
Topic 4: Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development

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