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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1-JPN exam is designed to test the candidate's knowledge of internal auditing principles and practices. It covers the essential topics that every internal auditor should know, including governance, risk management, internal control, and audit tools and techniques.
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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| Section | Weight | Objectives |
|---|---|---|
| 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 |
| II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity |
| 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 |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe the concept of organizational governance - Examine the effectiveness of the internal control system - Describe the components of the internal control system - Examine the effectiveness of risk management - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Interpret fundamental concepts of risk and the risk management process |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development |
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