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
| Section | Weight | Objectives |
|---|---|---|
| Engagement Planning | 50% | - 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 Communication | 10% | - 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 Evaluation | 40% | - 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 |
Welche der folgenden Aussagen liefert den besten Beweis dafür, dass die interne Revision organisatorische Unabhängigkeit erreicht hat?
Correct Answer: D 🗳️
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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?
Correct Answer: D 🗳️
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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?
Correct Answer: A 🗳️
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Welche der folgenden internen Auditaktivitäten werden in der Entwurfsbewertungsphase durchgeführt?
Correct Answer: A 🗳️
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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?
Correct Answer: A 🗳️
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