IIA IIA-CIA-Part1日本語 : Internal Audit Fundamentals (IIA-CIA-Part1日本語版)

  • Exam Code: IIA-CIA-Part1-JPN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
  • Updated: Sep 20, 2026
  • Q & A: 769 Questions and Answers

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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.

As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

  • Fraud Risks (10%)
  • Quality Assurance and Improvement Program (7%)
  • Foundations of Internal Auditing (15%)
  • Proficiency and Due Professional Care (18%)
  • Independence and Objectivity (15%)
  • Governance, Risk Management, and Control (35%)

IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:

SectionWeightObjectives
Governance, Risk Management, and Control30%- Internal control
  • 1. Evaluating control effectiveness
  • 2. Types of controls and control activities
  • 3. Control frameworks and components
- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Risk appetite, assessment, and response
  • 3. Internal audit role in risk management
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Requirements and scope of QAIP
  • 3. Internal and external assessments
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Individual objectivity and safeguards
  • 3. Organizational independence and reporting lines
- Purpose, authority, and responsibility of internal auditing
  • 1. Assurance vs. advisory services
  • 2. Internal audit charter requirements
  • 3. Definition, mission, and core principles
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
Fraud Risks15%- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls

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