IIA IIA-CIA-Part1日本語 : Internal Audit Fundamentals (IIA-CIA-Part1日本語版)

  • Exam Code: IIA-CIA-Part1日本語
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
  • Updated: Jul 26, 2026
  • Q & A: 769 Questions and Answers

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About IIA IIA-CIA-Part1日本語 Exam

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

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

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:

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

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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.

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

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

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