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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cia-part-1-questions-exam-practice-test-prep/
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**Coursera 课程总结：CIA Part 1 考试练习与备考** 本 Coursera 课程是全球公认的注册内部审计师 (CIA) 认证的三个部分中的第一部分，由内部审计师协会 (IIA) 提供。CIA Part 1 被称为“内部审计基础”，旨在为学员打下内部审计原则、内部审计活动的目的和绩效以及公司治理、风险管理和内部控制的基础。 **课程目标：** * 理解内部审计活动的宗旨、权力和责任。 * 掌握并应用内部审计职业实务的国际专业准则 (Standards)。 * 解释公司治理、风险管理和内部控制的相关概念。 * 识别欺诈风险，并理解内部审计师在欺诈识别和预防中的作用。 **核心知识领域：** * **内部审计基础 (15%)：** 内部审计的角色、遵守 IIA 道德行为准则、使用国际专业准则框架 (IPPF)。 * **独立性和客观性 (15%)：** 组织独立性、个人客观性、对独立性和客观性的损害。 * **能力和应有的专业审慎 (18%)：** 技能和能力、职业怀疑精神、持续改进、质量保证与改进计划。 * **质量保证与改进计划 (7%)：** 质量评估、计划结构和职责。 * **公司治理、风险管理与控制 (35%)：** 公司治理原则、风险管理框架、内部控制概念。 * **欺诈风险 (10%)：** 欺诈类型、欺诈风险评估、内部审计师在欺诈调查中的作用。 **考试形式：** * 125 道选择题 * 考试时长：2.5 小时 * 计算机化考试，全年可在 Pearson VUE 中心进行。 **适合人群：** * 渴望成为注册内部审计师的人士。 * 进入内部审计领域的初级从业人员或转行者。 * 希望获得审计基础知识的风险管理或合规性专业人士。
Certified Internal Auditor (CIA) - Part 1 Course DescriptionThe Certified Internal Auditor (CIA) Part 1 course is the first of three parts of the globally recognized CIA certification, offered by the Institute of Internal Auditors (IIA). Part 1 is known as the "Essentials of Internal Auditing", and it lays the foundation for internal auditing principles, the internal audit activity's purpose and performance, and governance, risk, and control. CIA Part 1: Essentials of Internal Auditing Learning Objectives:Understand the purpose, authority, and responsibility of the internal audit activityApply the International Standards for the Professional Practice of Internal Auditing (Standards)Explain concepts related to governance, risk management, and internal controlRecognize fraud risks and understand the role of the internal auditor in fraud detection and prevention Core Domains Covered:Foundations of Internal Auditing (15%)Role of internal auditingCompliance with the IIA Code of EthicsUse of the International Professional Practices Framework (IPPF)Independence and Objectivity (15%)Organizational independenceIndividual objectivityImpairments to independence or objectivityProficiency and Due Professional Care (18%)Skills and competenciesProfessional skepticismContinuous improvementQuality Assurance and Improvement Program (7%)Quality assessmentsProgram structure and responsibilitiesGovernance, Risk Management, and Control (35%)Governance principlesRisk management frameworksInternal control conceptsFraud Risks (10%)Types of fraudFraud risk assessmentsRole of internal auditors in fraud investigations Exam Format:125 multiple-choice questionsDuration: 2.5 hoursComputer-based testing, available year-round at Pearson VUE centers Who Should Take This Course?Aspiring Certified Internal AuditorsEntry-level internal auditors or professionals transitioning into internal auditRisk management or compliance professionals seeking foundational audit knowledge
