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

IIA-CIA-Part1日本語 Exam Questions
  • Exam Code: IIA-CIA-Part1-JPN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
  • Updated: Jul 31, 2026
  • Q & A: 769 Questions and Answers
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IIA-CIA-Part1 exam is a globally recognized certification for internal auditors. IIA-CIA-Part1-JPN exam is designed to test the knowledge and skills of individuals in the field of internal auditing. The IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA), which is a professional association of internal auditors. IIA-CIA-Part1-JPN exam is also known as the Essentials of Internal Auditing exam.

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

The IIA IIA-CIA-Part1-JPN exam consists of 125 multiple-choice questions and has a time limit of two and a half hours. Candidates must achieve a score of at least 600 out of a possible 800 points to pass the exam. Those who successfully pass the IIA-CIA-Part1 exam are awarded the Certified Internal Auditor (CIA) designation, which is widely recognized as a mark of excellence in the field of internal auditing.

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

SectionWeightObjectives
Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Impairments to independence/objectivity
  • 2. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
- Quality assurance and improvement program
  • 1. Internal and external assessments
  • 2. Conformance with Standards
  • 3. Requirements and scope of QAIP
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
Governance, Risk Management, and Control30%- Internal control
  • 1. Types of controls and control activities
  • 2. Evaluating control effectiveness
  • 3. Control frameworks and components
- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Internal audit role in risk management
  • 3. Risk appetite, assessment, and response
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
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 risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- 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

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