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| Certification Vendor: | IIA (The Institute of Internal Auditors) |
|---|---|
| Exam Name: | Internal Audit Function |
| Exam Number: | IIA-CIA-Part3 |
| Exam Format: | Multiple-choice questions, Computer-based testing |
| Exam Price: | USD 380 (member) / USD 495 (non-member) |
| Available Languages: | Russian, Italian, Chinese (Simplified), Korean, German, Portuguese, Japanese, English, Spanish, French |
| Related Certifications: | CIA Part 1 - Essentials of Internal Auditing CIA Part 2 - Practice of Internal Auditing |
| Real Exam Qty: | 100 |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | 3 years from completion of all parts |
| Passing Score: | 600 (scaled score, range 250–750) |
| Recommended Training: | IIA Official Study Materials IIA Learning Resources |
| Exam Registration: | Pearson VUE Scheduling IIA Official Registration |
| Sample Questions: | ![]() |
| Exam Way: | Computer-based; available at Pearson VUE test centers worldwide; online proctored option available in select regions |
| Pre Condition: | Meet CIA eligibility: bachelor's degree or equivalent, character reference, professional experience (varies by education level); complete CIA application and pay application fee |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-3/ |
| Section | Weight | Objectives |
|---|---|---|
| Business Acumen | 35% | - Organizational Structure and Business Processes
|
| Information Technology | 20% | - Emerging Technologies and Data Analytics
|
| Financial Management | 20% | - Managerial Accounting
|
| Information Security | 25% | - Security Incidents and Continuity
|
Der erste Schritt bei der Entwicklung eines Krisenmanagementprogramms ist:
Correct Answer: A 🗳️
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Bei der ersten Prüfung der Debitorenbuchhaltung stellte ein interner Prüfer fest, dass das Finanzteam die Debitorenbuchhaltung über viele Abrechnungszeiträume hinweg nicht auf nicht mehr eintreibbare Forderungen überprüft hatte. Wie sollte der Prüfer vorgehen?
Correct Answer: A 🗳️
Explanation: Only visible for DumpsTests members. You can sign-up / login (it's free).
Bei der Überprüfung einer webbasierten Anwendung, die von Kunden zur Abfrage des Status ihrer Bankkonten genutzt wird, ist es für den internen Prüfer von größter Wichtigkeit, Folgendes sicherzustellen:
Correct Answer: A 🗳️
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Eine Organisation hat auf eine neue Buchhaltungssoftware umgestellt. Welche der folgenden Aktivitäten sollte der IT-Softwareanbieter unmittelbar nach der Umstellung durchführen?
Correct Answer: B 🗳️
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Welche der folgenden Aussagen ist gemäß den IIA-Richtlinien hinsichtlich der Verantwortung des Chief Audit Executive (CAE) für die Weiterverfolgung von Management-Aktionsplänen richtig?
Correct Answer: D 🗳️
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