The Institute of Internal Auditors (IIA) is a global professional association that caters to the needs of internal auditors across the world. The IIA offers several certification programs to help internal auditors enhance their knowledge, skills, and credibility. One such program is the Certified Internal Auditor (CIA) certification. The CIA certification is a globally recognized professional certification for internal auditors. It is awarded to individuals who demonstrate their knowledge, skills, and competencies in the field of internal auditing. The CIA certification program comprises three parts, and the first part is the Essentials of Internal Auditing (IIA-CIA-Part1) exam.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
The IIA IIA-CIA-Part1-JPN exam is administered by the Institute of Internal Auditors (IIA), which is the leading professional organization for internal auditors worldwide. The IIA-CIA-Part1 exam is the first part of a three-part certification program that is designed to prepare candidates to become Certified Internal Auditors (CIA).
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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.
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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud |
| V. Governance, Risk Management, and Control (35%) | 35% | - Examine the effectiveness of risk management - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Interpret fundamental concepts of risk and the risk management process - Describe corporate social responsibility - Describe the components of the internal control system - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of the internal control system - Recognize and interpret ethics and compliance-related issues - Describe the concept of organizational governance |
| II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity - Assess and maintain individual objectivity - Interpret organizational independence |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development - Explain the importance of due professional care |
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