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IIA-CIA-Part1 exam consists of 125 multiple-choice questions that must be completed within 2 hours and 30 minutes. IIA-CIA-Part1-JPN exam is computer-based and is administered at Pearson VUE testing centers worldwide. To be eligible to take the exam, candidates must have a minimum of a high school diploma or equivalent, and they must be a member of the IIA. IIA-CIA-Part1-JPN exam fee varies depending on the candidate's location and membership status with the IIA. Passing the IIA-CIA-Part1 exam is the first step towards obtaining the CIA designation, and candidates must pass all three parts of the CIA exam within four years of passing the first part to earn the certification.

IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is an important step for professionals who are interested in pursuing a career in internal auditing. IIA-CIA-Part1-JPN exam, offered by the Institute of Internal Auditors (IIA), is designed to test a candidate's knowledge and understanding of the fundamental principles and practices of internal auditing.

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

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

SectionWeightObjectives
Topic 1: Ethics and Professionalism20%- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
Topic 2: Governance, Risk Management, and Control30%- Internal control
  • 1. Control frameworks and components
  • 2. Types of controls and control activities
  • 3. Evaluating control effectiveness
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Internal audit role in risk management
Topic 3: Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Internal and external assessments
  • 3. Conformance with Standards
- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
Topic 4: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors

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