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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:
- Level A or comparable and five years of experience.
- Seven years of experience (plus additional training).
- A diploma and 2 years of experience.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Foundations of Internal Auditing | 35% | - Independence and objectivity
|
| Topic 2: Governance, Risk Management, and Control | 30% | - Risk management
|
| Topic 3: Fraud Risks | 15% | - Fraud concepts and types
|
| Topic 4: Ethics and Professionalism | 20% | - Professional conduct and due care
|
IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) Sample Questions:
다음 중 대형 소매점에서 금전 등록기 지출 사기를 감지하기 위해 구현된 제어를 가장 잘 설명하는 것은 무엇입니까?
- A. 내부 테이프가 있는 금전 등록기 사용
- B. 등록 구역에 고객이 판매 영수증을 요청하고 검토하도록 안내하는 표지판을 게시합니다.
- C. 상품에 대한 처리 및 환불 승인 업무를 분리합니다.
- D. 정기적으로 계산대에 있는 현금을 세어 예상 금액과 비교
Correct Answer: A 🗳️
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CEO는 내부 감사 부서에 여러 가지 책임을 위임했습니다. 다음 중 최고 감사 책임자(CAE)가 가장 관심을 가져야 할 지침은 무엇입니까?
- A. 내부 감사원은 조직 전체의 위험 평가를 수행해야 합니다.
- B. 내부 감사자는 참여 수준 위험 평가를 수행해야 합니다.
- C. 내부 감사인은 위험 관리 활동을 수행해야 합니다.
- D. 내부 감사자는 위험 기반 업무를 수행해야 합니다.
Correct Answer: C 🗳️
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IIA 지침에 따르면, 다음 중 숙련도와 관련된 진술 중 어느 것이 사실입니까?
- A. 전 세계적으로 인정받는 공인 내부 감사원 자격증은 최고 감사 책임자 수준에서는 필수입니다.
- B. 전문적인 감사 및 컨설팅 업무를 수행하는 사람에게는 전문 지정이 필요합니다.
- C. 내부 감사원은 적절한 전문 자격증을 취득하는 것이 좋습니다.
- D. 전문적 직위에 대한 연구는 지속적인 전문 교육의 선호되는 출처입니다.
Correct Answer: C 🗳️
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다음 중 비효율적인 제3자 위험 관리의 지표는 무엇입니까?
- A. 서비스 조건을 위반하면 벌금이 부과되거나 해고됩니다.
- B. 감사할 권리 조항은 개인 데이터 보호 규정에 의해 제한됩니다.
- C. 제3자에 대한 실사는 계약 체결 후에만 수행됩니다.
- D. 제3자 소싱은 공공조달법을 따르지 않습니다.
Correct Answer: C 🗳️
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어떤 조직이 기업의 사회적 책임 활동에 투자할 자원이 제한적입니다. 이러한 자원을 어떻게 사용해야 할지 결정하는 가장 적절한 방법은 무엇일까요?
- A. 조직의 전반적인 전략적 목표를 지원하는 기업 사회적 책임 이니셔티브를 선택하세요.
- B. 사용 가능한 예산으로 가장 큰 영향을 미칠 수 있는 곳을 결정하기 위해 재무 분석을 수행합니다.
- C. 직원과 외부 이해 관계자를 대상으로 설문 조사를 실시하여 조직에 가장 적합한 대상이 무엇인지 파악합니다.
- D. 균형 잡힌 접근 방식을 보장하기 위해 환경, 경제 및 사회적 이니셔티브를 혼합하여 지원합니다.
Correct Answer: A 🗳️
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