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

Exam Code: IIA-CIA-Part1-JPN

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

Updated: Sep 09, 2026

Q & A: 769 Questions and Answers

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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:

  • 4 years of experience in internal audit (plus a second training and apprenticeship).
  • 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
  • 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.

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.

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

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