IIA IIA-CIA-Part2 Deutsch Q&A - in .pdf

  • IIA-CIA-Part2 Deutsch pdf
  • Exam Code: IIA-CIA-Part2 Deutsch
  • Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
  • Updated: Oct 18, 2026
  • Q & A: 793 Questions and Answers
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  • Exam Code: IIA-CIA-Part2 Deutsch
  • Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
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  • Updated: Oct 18, 2026
  • Q & A: 793 Questions and Answers
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IIA IIA-CIA-Part2 Deutsch Q&A - Testing Engine

  • IIA-CIA-Part2 Deutsch Testing Engine
  • Exam Code: IIA-CIA-Part2 Deutsch
  • Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
  • Updated: Oct 18, 2026
  • Q & A: 793 Questions and Answers
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IIA-CIA-Part2 Deutsch exam dumps

What format is the IIA CIA Part 2 Exam?

  • Number of Questions: 100 questions

  • The passing score: 70%

  • Time Duration: 120 mins

  • Format : multiple-choice

  • Languages: English

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Completing the IIA CIA Part 2 certification is a step towards success. The certification distinguishes you from other competitors and increases your chances of getting high paying jobs.

The Certified Internal Auditor (IIA CIA Part 2) exam is a certification exam that provides an opportunity to individuals who want to pursue their careers in the field of internal auditing. This certification exam is offered by the Institute of Internal Auditors (IIA). The main objective of this certification is to provide professional recognition and knowledge to the individuals with the purpose of increasing their understanding of internal auditing. IIA CIA Part 2 exam dumps are designed to help individuals prepare for this certification exam.

The Certified Internal Auditor (IIA CIA Part 2) exam is divided into three parts. Each part covers different concepts and ideas related to internal auditing such as audit process, conduct, internal control, risk assessment, monitoring activities, and reporting processes.

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

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IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:

SectionObjectives
Topic 1: Managing the Internal Audit Function- Internal audit role in governance, risk, and control
- Audit plan development and resource management
- Quality assurance and improvement program (QAIP)
Topic 2: Engagement Planning- Risk assessment for audit engagements
- Engagement objectives and scope definition
- Audit program design
Topic 3: Engagement Execution- Control testing and documentation
- Audit evidence collection and evaluation
- Sampling methods and data analysis
Topic 4: Communicating Results and Monitoring- Issue tracking and follow-up procedures
- Audit report preparation and communication

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

Question #1

Ein interner Prüfer hat einen Bericht mit Empfehlungen für das Management zur Verbesserung der internen Kontrollen im Zusammenhang mit Investitionen vorgelegt. Welche der folgenden Maßnahmen ist für den internen Prüfer zur Nachverfolgung am besten geeignet?

  • A. Führen Sie entsprechende Tests durch, um die Reaktionen des Managements zu überprüfen.
  • B. Korrekturmaßnahmen beachten.
  • C. Fordern Sie eine Management-Assurance-Erklärung an.
  • D. Nachverfolgung während des nächsten geplanten Audits.
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

Welche der folgenden Faktoren sollte ein leitender Prüfer bei der Bestimmung des Prüfungsuniversums berücksichtigen?
1. Komponenten des strategischen Plans der Organisation.
2. Inputs der Geschäftsleitung und des Vorstands.
3. Ansichten von Wettbewerbern und Geschäftspartnern.
4. Ergebnisse der Austrittsgespräche mit ausscheidenden Mitarbeitern.

  • A. 2, 3 und 4
  • B. nur 1 und 2
  • C. 1, 2 und 4
  • D. nur 2 und 4
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

Welcher der folgenden Aspekte ist bei der Festlegung von Engagement-Zielen der Schlüsselfaktor?

  • A. Kenntnisse und Fähigkeiten des Prüfungspersonals.
  • B. Stellungnahmen der externen Wirtschaftsprüfer.
  • C. Ressourcen, die für die Durchführung des Engagements erforderlich sind.
  • D. Risiken im Zusammenhang mit den überprüften Aktivitäten.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

Ein Compliance-Auftrag ist im Gange, und das Management der zu prüfenden Aktivität hat den internen Prüfer gebeten, vor Abschluss des Auftrags regelmäßige Statusaktualisierungen und Informationen zu vorläufigen Beobachtungen bereitzustellen. Welche der folgenden Antworten wäre für den internen Prüfer am geeignetsten?

  • A. Der Prüfer sollte der Bitte teilweise nachkommen und erklären, dass er Statusaktualisierungen zu den Auftragsverfahren und zum Zeitplan bereitstellen kann, jedoch keine Informationen zu vorläufigen Beobachtungen bereitstellen kann.
  • B. Der Prüfer sollte das Management darauf hinweisen, dass die angeforderten Informationen erst mitgeteilt werden können, wenn der Auftrag abgeschlossen ist und die Ergebnisse einer Qualitätskontrolle durch den Auftragsleiter unterzogen wurden.
  • C. Der Prüfer sollte die angeforderten Informationen weitergeben, aber klar kommunizieren, dass es für ihn nicht angemessen ist, Beobachtungen auf der Grundlage weiterer Informationen zu korrigieren, die möglicherweise vom Management bereitgestellt werden.
  • D. Der Prüfer sollte der Informationsanfrage nachkommen und das Management über wichtige vorläufige Beobachtungen informieren, sobald diese sich ergeben.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #5

Während einer Prüfung überprüft und genehmigt der leitende Prüfer Änderungen am Prüfungsprogramm. Welche der folgenden Beschreibungen trifft auf diese Tätigkeit zu?

  • A. Kontinuierliche Überwachung
  • B. Engagement-Berichte
  • C. Risikobewertung bei der Einbindung
  • D. Engagement-Überwachung
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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