IIA IIA-CIA-Part3 Deutsch : Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

IIA-CIA-Part3 Deutsch real exams

Exam Code: IIA-CIA-Part3-German

Exam Name: Internal Audit Function (IIA-CIA-Part3 Deutsch Version)

Updated: Oct 22, 2026

Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part3 Deutsch Exam

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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IIA IIA-CIA-Part3 Deutsch Exam Syllabus Topics:

SectionObjectives
Financial Management- Budgeting and cost control
- Financial statements and reporting basics
- Managerial accounting concepts
Information Technology and Business Systems- System development lifecycle concepts
- Information systems and data governance
- IT controls and cybersecurity fundamentals
Business Acumen and Global Business Environment- Business strategies and objectives alignment
- Global business environment and market influences
- Organizational structure and business processes
Risk Management and Regulatory Environment- Internal controls and governance concepts
- Enterprise risk management (ERM) principles
- Compliance and regulatory frameworks
Information Security and Business Continuity- Information security management principles
- Business continuity and disaster recovery
- Data protection and privacy considerations

IIA Internal Audit Function (IIA-CIA-Part3 Deutsch Version) Sample Questions:

Question #1

Welche der folgenden Aktivitäten zur Überwachung der Cybersicherheit soll die Installation störender Codes auf den Systemen einer Organisation verhindern?

  • A. Drahtlose Zugriffskontrollen
  • B. Malware-Abwehr.
  • C. Penetrationstests
  • D. Grenzverteidigung
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #2

Welche der folgenden Maßnahmen verringert am ehesten das Risiko einer Verletzung der Verrechnungspreisvorschriften?

  • A. Die lokale Tochtergesellschaft kauft Lagerbestände zu einem reduzierten Preis.
  • B. Die lokale Tochtergesellschaft kauft Lagerbestände zu den abgeschriebenen Kosten.A
  • C. Das Unternehmen verkauft Lagerbestände zum fairen Wert an eine Tochtergesellschaft im Ausland.
  • D. Das Unternehmen verkauft Lagerbestände zum ursprünglichen Preis an eine Tochtergesellschaft im Ausland.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

Ein IT-Auditor kam aufgrund von Testergebnissen zu dem Schluss, dass die Organisation im Falle eines Notfalls in ihrem Rechenzentrum einen inakzeptablen Datenverlust erleiden würde. Welches der folgenden Testergebnisse würde den Auditor wahrscheinlich zu dieser Schlussfolgerung führen?

  • A. Vom externen Anbieter zurückgegebene Sicherungsbänder enthielten leere Bereiche
  • B. Kritische Systemsicherungsbänder werden seltener als erforderlich außer Haus gebracht.
  • C. Angeforderte Sicherungsbänder wurden nicht rechtzeitig vom externen Anbieter zurückgegeben
  • D. Kritische Systeme wurden häufiger als erforderlich gesichert
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #4

Ein Unternehmen produziert zwei Produkte, X und Y. Die für die Produktion beider Produkte verwendeten Rohstoffe sind auf 500 Kilogramm (kg) pro Monat begrenzt. Alle anderen Ressourcen sind unbegrenzt verfügbar und ihre Kosten sind fix.
Die Details zu den einzelnen Produkten lauten wie folgt:
Produkt X: Verkaufspreis pro Einheit: 10 $; Materialkosten pro Einheit zu 1 $/kg: 2 kg; Monatliche Nachfrage: 100 Einheiten.
Produkt Y: Verkaufspreis pro Einheit: 13 $; Materialkosten pro Einheit zu 1 $/kg: 6 kg; Monatliche Nachfrage: 120 Einheiten.
Um den Gewinn zu maximieren, wie viel von Produkt Y sollte das Unternehmen monatlich produzieren?

  • A. 100 Einheiten.
  • B. 50 Einheiten.
  • C. 60 Einheiten.
  • D. 120 Einheiten.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

Die interne Revision eines Unternehmens führt eine Prüfung der Personalabteilung durch. Im Rahmen dieser Prüfung wurde eine Mitarbeiterbefragung durchgeführt. Die Befragung ergab, dass die Mitarbeiter Bedenken hinsichtlich der IT-Sicherheit bei der Arbeit außerhalb des Büros äußerten. Die IT-Abteilung schlug die Implementierung eines Netzwerks vor, das es den Mitarbeitern ermöglicht, Daten so zu senden und zu empfangen, als wären sie mit einem privaten Netzwerk verbunden.
Welches der folgenden Netzwerke empfiehlt die IT-Abteilung?

  • A. Globales Netzwerk (GAN).
  • B. Virtuelles privates Netzwerk (VPN).
  • C. Weitverkehrsnetz (WAN).
  • D. Lokales Netzwerk (LAN).
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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