IIA IIA-CIA-Part2 Deutsch : Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)

IIA-CIA-Part2 Deutsch real exams

Exam Code: IIA-CIA-Part2-German

Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)

Updated: Oct 22, 2026

Q & A: 793 Questions and Answers

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-2.aspx

IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Engagement Planning50%- Consider fraud risks and applicable laws/regulations
- Determine engagement objectives and scope
- Identify and assess risks relevant to the engagement
- Develop engagement work program
- Establish engagement criteria and resource requirements
Engagement Supervision and Communication10%- Supervise engagement activities and review workpapers
- Develop and communicate engagement observations and conclusions
- Coordinate with stakeholders and resolve issues
- Monitor and follow up on engagement outcomes
- Formulate recommendations and action plans
Information Gathering, Analysis and Evaluation40%- Use technology and audit tools effectively
- Gather and verify relevant information and evidence
- Evaluate controls, risks, and process effectiveness
- Assess compliance with policies, standards, and requirements
- Apply analytical procedures and data analysis techniques

IIA Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version) Sample Questions:

Question #1

Welche der folgenden Aussagen liefert den besten Beweis dafür, dass die interne Revision organisatorische Unabhängigkeit erreicht hat?

  • A. Der Leiter der Internen Revision berichtet sowohl fachlich als auch administrativ an den CEO.
  • B. Ein unabhängiger Dritter hat das interne Kontrollsystem der Organisation als angemessen und wirksam bewertet.
  • C. Das Leitbild und die Strategie der internen Revision zeigen die Übereinstimmung mit den Organisationszielen.
  • D. Die interne Revisionsordnung ist ordnungsgemäß verfasst und von den zuständigen Stellen genehmigt.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #2

Welche der folgenden Aussagen bietet die beste Erklärung dafür, warum der verantwortliche Wirtschaftsprüfer einen Junior-Wirtschaftsprüfer mit der Durchführung eines komplexen Teils des Prüfungsauftrags beauftragen würde?

  • A. Der verantwortliche Wirtschaftsprüfer kann keinen Prüfer finden, der über alle erforderlichen Fähigkeiten verfügt, um den Auftrag abzuschließen.
  • B. Die leitenden Prüfer sind nicht verfügbar, da sie derzeit an anderen Teilen des Auftrags arbeiten.
  • C. Für den Prüfungsauftrag gilt eine enge Frist, und die Arbeit muss fristgerecht abgeschlossen werden.
  • D. Der verantwortliche Wirtschaftsprüfer ist der Ansicht, dass der Junior-Wirtschaftsprüfer eine bestimmte Art von Erfahrung sammeln sollte.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #3

Die interne Revision hat verlangt, dass neue Lieferanteninformationen einmal pro Woche in einem einzigen Bericht zusammengefasst werden und dass alle wöchentlichen Rechnungen dieser Lieferanten automatisch im Rechnungsverarbeitungssystem gekennzeichnet werden. Welche der folgenden computergestützten Revisionstechniken wendet die interne Revision am wahrscheinlichsten an?

  • A. Kontinuierliche Überwachung aktivieren.
  • B. Erleichterung elektronischer Arbeitspapiere.
  • C. Einsatz allgemeiner Auditsoftware.
  • D. Verwenden von maschinellem Lernen.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #4

Welche der folgenden internen Auditaktivitäten werden in der Entwurfsbewertungsphase durchgeführt?

  • A. Der interne Prüfer identifiziert die Kontrollen zur Funktionstrennung.
  • B. Der interne Prüfer überprüft vorherige Prüfungen und Arbeitspapiere.
  • C. Der interne Prüfer prüft einen Prozess auf Vollständigkeit.
  • D. Der interne Prüfer kommuniziert die Prüfergebnisse mit dem Management.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Der Portfoliomanager bittet die interne Revision um eine beratende Überprüfung der agilen Change-Management-Prozesse des Unternehmens. Welche der folgenden Aussagen beschreibt, wie der Umfang für diese Art von Überprüfung festgelegt wird?

  • A. Der Portfoliomanager weiß, dass es in diesem Bereich Wissens- und Erfahrungslücken gibt und möchte, dass sich die Überprüfung auf die besten Branchenpraktiken konzentriert.
  • B. Der Projektleiter führt gemeinsam mit dem Portfoliomanager eine Reihe von Begehungen durch und ist der Ansicht, dass eine zusätzliche Gewährleistung im Management der Aufsichtsfunktion einen Mehrwert schaffen würde.
  • C. Der Projektleiter hat zuvor eine Überprüfung des Änderungsmanagements nach dem Wasserfallmodell durchgeführt und weiß, dass der bestehende Rahmen und die Richtlinien aktualisiert werden müssen. Er schlägt vor, dies als Schwerpunktbereich zu betrachten.
  • D. Der Portfoliomanager möchte, dass die interne Revision die Zusammenarbeit mit einem externen Agile-Experten koordiniert, um Kenntnisse über agile Best Practices zu vermitteln.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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