Exam Code: IIA-CIA-Part1
Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
Certification Provider: IIA
Corresponding Certification: Certified Internal
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What is IIA-CIA-Part1 Exam

The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.

Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.

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

What are the topics covered in IIA-CIA-Part1 Exam

Candidates must know the topics before they start of preparation. Because it will really help them in hitting the core. Our IIA-CIA-Part1 Exam exam dumps will include the following topics:

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

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Prerequisites of IIA-CIA-Part1 Exam

if you don't have a bachelor's degree, you can still take the CIA, which offers you to meet BETWEEN the following standards:

  • IIA Global will definitely need to see evidence of your training and learning when you enroll, such as duplicates of your A-level or GCSE certificates/achievements. If you cannot provide this proof later, you will not be able to register.
  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
  • 4 years of experience in internal audit (plus a second training and apprenticeship).

Before you can earn CIA classification, you must also have some internal audit experience or a relevant role. You must adhere to the following:

  • A diploma and 2 years of experience.
  • Level A or comparable and five years of experience.
  • Seven years of experience (plus additional training).

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

SectionWeightObjectives
Topic 1: Ethics and Professionalism20%- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements
- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
Topic 2: Fraud Risks15%- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
Topic 3: Foundations of Internal Auditing35%- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Definition, mission, and core principles
  • 3. Assurance vs. advisory services
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Requirements and scope of QAIP
  • 3. Internal and external assessments
Topic 4: Governance, Risk Management, and Control30%- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Internal audit role in risk management
- Internal control
  • 1. Types of controls and control activities
  • 2. Control frameworks and components
  • 3. Evaluating control effectiveness
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit

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