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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
| Section | Weight | Objectives |
|---|---|---|
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment - Describe the concept of organizational governance - Recognize and interpret ethics and compliance-related issues - Describe the components of the internal control system - Examine the effectiveness of risk management - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Interpret fundamental concepts of risk and the risk management process |
| 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 |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development |
다음 중 내부감사의 임무에서 강조하는 개념은?
Correct Answer: C 🗳️
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대규모 조직의 이사회에 품질 보증 및 개선 프로그램의 결과를 전달할 때 최고 감사 책임자는 어떤 요구 사항을 고려해야 합니까?
Correct Answer: C 🗳️
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법의학 감사관이 조직을 속이기 위해 직원과 공급업체 간의 공모 사례를 식별하는 데 도움이 되는 문서는 무엇입니까?
Correct Answer: B 🗳️
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내부 감사 헌장에서 최고 감사 책임자(CAE)에 대한 다음 진술 중 어느 것이 내부 감사 활동의 책임을 설명하는 데 가장 직접적으로 관련이 있을까요?*
Correct Answer: C 🗳️
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세간의 이목을 끄는 처리 오류로 인해 각 사업부 관리자는 새로운 통제 수단을 구현하고 있습니다. 내부 감사팀은 통제에 관한 조언을 요청받았습니다. 이 컨설팅 서비스의 목적은 다음 중 무엇에 따라 결정됩니까?
Correct Answer: A 🗳️
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