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

IIA-CIA-Part3 Deutsch Exam Simulator
  • 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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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
Topic 1: Information Technology and Business Systems- Information systems and data governance
- IT controls and cybersecurity fundamentals
- System development lifecycle concepts
Topic 2: Information Security and Business Continuity- Business continuity and disaster recovery
- Data protection and privacy considerations
- Information security management principles
Topic 3: Financial Management- Financial statements and reporting basics
- Managerial accounting concepts
- Budgeting and cost control
Topic 4: Risk Management and Regulatory Environment- Enterprise risk management (ERM) principles
- Internal controls and governance concepts
- Compliance and regulatory frameworks
Topic 5: Business Acumen and Global Business Environment- Organizational structure and business processes
- Business strategies and objectives alignment
- Global business environment and market influences

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

Question #1

Schauen Sie sich die Abbildung an. Wenn die Gewinnspanne eines Unternehmens sinkt und alle anderen Faktoren gleich bleiben, welche der folgenden Aussagen beschreibt dann die Verschiebung der Linie „Benötigte Mittel“ im untenstehenden Diagramm?

  • A. Die Linie „Benötigte Mittel“ zeigt weiterhin nach oben, wird aber weniger steil.
  • B. Die Linie „Benötigte Mittel“ zeigt mit minimaler Steigung nach unten.
  • C. Die Linie „Benötigte Mittel“ zeigt mit einer extremen Steigung nach unten.
  • D. Die Linie „Benötigte Mittel“ bleibt nach oben gerichtet, wird aber steiler.
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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Question #2

Ein Unternehmen plant einen Absatz von 100.000 Einheiten zu einem Stückpreis von 12 US-Dollar. Die variablen Kosten pro Einheit betragen 7 US-Dollar. Wenn die Fixkosten 350.000 US-Dollar betragen, wie hoch ist der prognostizierte Gesamtdeckungsbeitrag?

  • A. 1.200.000 $
  • B. 350.000 US-Dollar
  • C. 500.000 US-Dollar
  • D. 850.000 US-Dollar
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #3

Welche der folgenden Situationen veranschaulicht am besten ein „falsch positives“ Ergebnis in der Leistung eines Spamfilters?

  • A. Der Spamfilter hat eingehende Nachrichten entfernt, die bestimmte Schlüsselwörter und Domänen enthielten.
  • B. Der Spamfilter hat eine Geschenkkarte für einen Fitnessclub blockiert, die Kollegen einer Mitarbeiterin zum Geburtstag geschickt hatten.
  • C. Der Spamfilter löschte kommerzielle Anzeigen automatisch, da diese als unerwünscht erkannt wurden.
  • D. Der Spamfilter hat einen Newsletter, der scheinbar Links zu gefälschten Websites enthielt, in den Junk-Ordner umgeleitet.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #4

Welche der folgenden Punkte sollte der Leiter der Revisionsabteilung mit dem Vorstand vereinbaren, bevor er mit einer externen Bewertung der internen Revisionsfunktion beginnt?

  • A. Der Umfang der erforderlichen Tests
  • B. Die erforderlichen Qualifikationen für das externe Bewertungsteam
  • C. Die Fachkenntnisse, die jedes Mitglied des externen Bewertungsteams benötigt
  • D. Die Prüfbereiche, die überprüft werden sollten
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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Question #5

Ein Kapitalinvestitionsprojekt hat, unter sonst gleichen Bedingungen, einen höheren Nettobarwert, wenn es folgende Eigenschaften aufweist:

  • A. Ein höherer Rabattsatz.
  • B. Höhere Cash-Inflows in den ersten Jahren der Projektlaufzeit.
  • C. Höhere Cash-Inflows in den späteren Jahren der Projektlaufzeit.
  • D. Ein höheres anfängliches Investitionsniveau.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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