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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:
- 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.
- 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
- 4 years of experience in internal audit (plus a second training and apprenticeship).
Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:
- Seven years of experience (plus additional training).
- A diploma and 2 years of experience.
- Level A or comparable and five years of experience.
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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) Sample Questions:
다음 중 최고 감사 책임자(CAE)가 전문적인 주의를 다했다는 것을 보여주는 예는 무엇입니까?
- A. CAE는 분기별로 이사회와 회의를 하여 현황 업데이트를 제공합니다.
- B. CAE는 모든 영구 감사 작업 동안 라인 관리에 절대적인 보증을 제공합니다.
- C. CAE는 내부 감사 계획을 이행하는 데 추가 자원이 필요한지 확인하기 위해 매년 감사 직원의 지식과 기술을 평가합니다.
- D. CAE는 내부 감사 활동에서 적절한 전문적 주의가 어떻게 실행되어야 하는지 이해하기 위해 다른 조직의 CAE에 의존합니다.
Correct Answer: C 🗳️
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IIA 윤리 강령에 따르면, 다음 중 어떤 상황이 정직성 원칙을 위반하는 가장 좋은 사례일까요?
- A. 판매 프로세스를 감사하도록 지정된 내부 감사 관리자가 프로세스 소유자가 친척이라는 사실을 밝히지 못했습니다.
- B. 내부 감사 관리자가 필요한 기술이 부족함에도 불구하고 전문가의 의견을 구하지 않고 기술 감사 요청을 수행합니다.
- C. 내부 감사 관리자는 고위 경영진과 협력하여 정부 당국에 오해의 소지가 있는 정보를 제공합니다.
- D. 내부 감사 관리자가 사전 승인 없이 친구에게 샘플 감사 보고서와 작업 문서를 제공합니다.
Correct Answer: A 🗳️
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내부 감사 활동의 조직적 독립성을 촉진하기 위해 감사 위원회는 다음 중 어떤 조치를 취해야 합니까?
- A. 내부 감사 활동에 대한 연간 예산 및 자원 계획을 승인합니다.
- B. 위험 기반 내부 감사 계획에 대한 최종 승인을 최고 감사 책임자(CAE)에게 위임합니다.
- C. CAE가 객관적이고 유능한 내부 감사 직원을 채용하도록 지원합니다.
- D. CAE가 외부 감사자와 소통하고 협력하도록 장려합니다.
Correct Answer: A 🗳️
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조달 부서에 대한 감사를 진행하는 동안, 내부 감사관은 부서 관리자에게 인터뷰를 하여 구매 프로세스에 대해 질문했습니다.
이 회사의 고발 핫라인을 통해 구매 과정에 대한 많은 직원들의 불만, 조언, 신고가 접수되었습니다.
면접 대상자의 다음 문구 중 잠재적인 통제 결함이나 사기 위험에 대한 우려를 제기할 가능성이 가장 높은 것은 무엇입니까?
- A. "이 과정은 명령된 대로 진행됩니다."
- B. "다른 사람이 내 업무를 대신할 수 없기 때문에 며칠 이상 휴가를 낼 수 없습니다."
- C. "저는 이런 식으로 한 적이 없습니다."
- D. "이 과정에는 정책이나 절차가 있습니다."
Correct Answer: B 🗳️
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급여 감사 과정에서 내부 감사자는 자신과 동일한 직급을 가진 여러 사람이 상당히 높은 급여를 받고 있음을 발견했습니다. 감사자는 각 사람의 이름과 금액을 기록하고, 이 정보를 바탕으로 최고 감사 책임자(CAE)에게 급여 인상을 요청하려고 계획했습니다. 이 상황에서 IIA 윤리 강령의 다음 원칙 중 어떤 것이 위반되었습니까?
- A. 기밀 유지
- B. 정직성.
- C. 역량.
- D. 객관성,
Correct Answer: A 🗳️
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