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IIA-CIA-Part1 exam consists of 125 multiple-choice questions and is administered in English. Candidates have two hours and 30 minutes to complete the exam, and a passing score of 600 or higher is required to pass. IIA-CIA-Part1-JPN exam is computer-based and can be taken at any of the IIA's testing centers around the world. While there are no formal prerequisites for taking the Essentials of Internal Auditing exam, candidates are strongly encouraged to have a basic understanding of internal auditing concepts and practices. To prepare for the exam, candidates can take advantage of study materials provided by the IIA, such as textbooks, online courses, and practice exams.

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IIA-CIA-Part1 Certification Exam is an important certification for individuals who want to pursue a career in internal auditing. Internal Audit Fundamentals (IIA-CIA-Part1日本語版) certification demonstrates the individual's knowledge and skills in internal auditing and provides a competitive advantage in the job market. Candidates are advised to prepare thoroughly for the exam and take advantage of the study materials and training courses offered by the IIA.

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IIA-CIA-Part1 (Essentials of Internal Auditing) certification exam is a globally recognized certification that is designed for individuals who are looking to establish themselves as professionals in the field of internal auditing. Internal Audit Fundamentals (IIA-CIA-Part1日本語版) certification exam is offered by the Institute of Internal Auditors (IIA) and is the first part of a three-part series that leads to the Certified Internal Auditor (CIA) designation. The Essentials of Internal Auditing certification exam is an entry-level certification that assesses the candidate's basic knowledge and skills in the field of internal auditing.

IIA-CIA-Part1 Certification Exam is a computer-based exam that comprises of 125 multiple-choice questions. IIA-CIA-Part1-JPN exam covers four domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, and Quality Assurance and Improvement Program. IIA-CIA-Part1-JPN exam duration is 2 hours and 30 minutes, and candidates are required to score a minimum of 600 out of 800 to pass the exam.

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

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

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

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