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IIA IIA-CIA-Part1-JPN guide torrent - Internal Audit Fundamentals (IIA-CIA-Part1日本語版)

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IIA-CIA-Part1日本語 guide torrent
  • Exam Code: IIA-CIA-Part1-JPN
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)

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

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Duration, language, and format of IIA-CIA-Part1 Exam

  • Format: Multiple choices, multiple answers
  • Passing score: 600
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
  • Number of Questions: 125
  • Length of examination: 150 mins

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

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