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IIA-CIA-Part1: Essentials of Internal Auditing Exam is one of the three exams required to obtain the Certified Internal Auditor (CIA) certification. IIA-CIA-Part1-JPN exam is designed to test the candidate's knowledge of the fundamental principles of internal auditing, including the role of internal auditors, the internal audit process, risk management, governance, and internal control. IIA-CIA-Part1-JPN exam is suitable for individuals who are new to the internal audit profession, students studying internal auditing, and professionals seeking to enhance their knowledge and skills in this field.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA-CIA-Part1 exam is designed to test the candidate's knowledge of the core principles and practices of internal auditing. IIA-CIA-Part1-JPN exam covers a wide range of topics such as internal control and risk management, governance, fraud risks, and audit tools and techniques. IIA-CIA-Part1-JPN exam consists of 125 multiple-choice questions and is timed for two hours and thirty minutes. The passing score for the exam is 600 on a scale of 250-750.
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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Describe corporate social responsibility - Interpret fundamental concepts of risk and the risk management process - Describe the concept of organizational governance - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Recognize and interpret ethics and compliance-related issues - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of risk management - Describe the components of the internal control system |
| Topic 2: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| Topic 3: I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Demonstrate conformance with the IIA Code of Ethics - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter |
| Topic 4: VI. Fraud Risks (10%) | 10% | - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention |
| Topic 5: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care |
| Topic 6: II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Demonstrate individual objectivity - Interpret organizational independence |







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