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

  • Exam Code: IIA-CIA-Part1日本語
  • Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
  • Updated: Aug 28, 2026
  • Q & A: 769 Questions and Answers

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About IIA IIA-CIA-Part1日本語 Exam

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:

  • 4 years of experience in internal audit (plus a second training and apprenticeship).
  • 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.

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

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

  • Foundations of Internal Auditing (15%)
  • Fraud Risks (10%)
  • Governance, Risk Management, and Control (35%)
  • Independence and Objectivity (15%)
  • Quality Assurance and Improvement Program (7%)
  • Proficiency and Due Professional Care (18%)
Duration, language, and format of IIA-CIA-Part1 Exam
  • Passing score: 600
  • Number of Questions: 125
  • Format: Multiple choices, multiple answers
  • Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish
  • Length of examination: 150 mins
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

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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
SectionWeightObjectives
Topic 1: Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Internal and external assessments
  • 2. Requirements and scope of QAIP
  • 3. Conformance with Standards
- Purpose, authority, and responsibility of internal auditing
  • 1. Internal audit charter requirements
  • 2. Assurance vs. advisory services
  • 3. Definition, mission, and core principles
- Independence and objectivity
  • 1. Individual objectivity and safeguards
  • 2. Organizational independence and reporting lines
  • 3. Impairments to independence/objectivity
Topic 2: Governance, Risk Management, and Control30%- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
- Internal control
  • 1. Control frameworks and components
  • 2. Evaluating control effectiveness
  • 3. Types of controls and control activities
- Risk management
  • 1. Internal audit role in risk management
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Risk appetite, assessment, and response
Topic 3: Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
Topic 4: Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements

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