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

  • Exam Code: IIA-CIA-Part2 Deutsch
  • Exam Name: Internal Audit Engagement (IIA-CIA-Part2 Deutsch Version)
  • Updated: Nov 10, 2026
  • Q & A: 793 Questions and Answers

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About IIA IIA-CIA-Part2 Deutsch Exam

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IIA CIA Part 2 Exam Reference

How do I register for an IIA CIA Part 2 Exam?

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Certification Topics of IIA CIA Part 2 Exam

IIA CIA Part 2 Exam is a key to success. The exam is written in such a way that it tests the candidates on various aspects of IT. Passing the IIA CIA Part 2 Exam will earn you a certification and help you advance your career.

The IIA CIA Part 2 Exam covers a wide range of concepts, including but not limited to:

  • Performing the engagement (40%)

  • Managing the internal audit activity (20%)

  • Communicating engagement results and monitoring progress (20%)

  • Planning the engagement (20%)

IIA IIA-CIA-Part2 Deutsch Exam Syllabus Topics:

TopicDetails
Topic 1
  • Identify a risk management framework to assess risks and prioritize audit engagements based on the results of a risk assessment
  • Communicating and Reporting to Senior Management and the Board
Topic 2
  • Evaluate the relevance, sufficiency, and reliability of potential sources of evidence
  • Develop checklists and risk-and-control questionnaires as part of a preliminary survey of the engagement area
Topic 3
  • Identify significant risk exposures and control and governance issues
  • Interpret the types of consulting engagements
Topic 4
  • Identify sources of potential engagements
  • Describe policies and procedures for the planning, organizing, directing

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

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

Question #1

Welche der folgenden Aussagen zur Bilanzierung von materiellen und immateriellen Vermögenswerten ist richtig?

  • A. Die Organisation muss alle Kosten, die bei der Entwicklung eines Anlagevermögens anfallen, als Aufwand verbuchen.
  • B. Bei immateriellen Vermögenswerten umfassen die Kosten den Kaufpreis und die Entwicklungskosten.
  • C. Bei Anlagen umfassen die Kosten den Kaufpreis sowie die Kosten für Planung und Bau
  • D. Aufgrund ihrer unbestimmten Natur unterliegen immaterielle Vermögenswerte keiner Abschreibung.
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #2

Welche der folgenden Datenanalysetechniken wird verwendet, um unpassend übereinstimmende Werte wie Namen, Adressen und Kontonummern in unterschiedlichen Systemen zu identifizieren?

  • A. Schichtung numerischer Werte
  • B. Zusammenführen verschiedener Datenquellen
  • C. Doppeltes Testen
  • D. Lückentest
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #3

Ein interner Revisionsleiter beauftragt ein Revisionsteam mit der Prüfung der Einkaufstransaktionen, indem es aus den von jedem der drei Einkaufsleiter abgewickelten Transaktionen eine Stichprobe auswählt.
Welche der folgenden Techniken helfen dem Prüfteam, dieses Stichprobenziel zu erreichen?

  • A. Stop-or-Go-Probenahme
  • B. Erkennungsstichproben.
  • C. Systematische Stichprobennahme.
  • D. Geschichtete Stichprobennahme.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #4

Welche der folgenden Aussagen zur Verwendung interner Kontrollfragebögen (ICOs) ist richtig?

  • A. Antworten auf Umfragefragen können leicht falsch interpretiert werden
  • B. ICQs sind effizient, weil sie den Bedarf an Folgefragen bei den Umfrageteilnehmern minimieren.
  • C. Kontrollen mit positiven Umfrageantworten können von weiteren Tests ausgeschlossen werden
  • D. ICQs bieten für Organisationen mit einheitlichen Verfahren nur einen begrenzten Nutzen
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

Ein leitender Prüfer bereitet Interviewfragen für die bevorstehende Einstellung eines leitenden internen Prüfers vor. Welche der folgenden Eigenschaften zeigt gemäß den IIA-Richtlinien die Fähigkeit eines Kandidaten, bei der Überprüfung von Vorfällen, die den Anschein von Fehlverhalten erwecken, tiefer nachzuforschen?

  • A. Flexibilität.
  • B. Neugier.
  • C. Integrität.
  • D. Initiative.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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