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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:
| Section | Objectives |
|---|---|
| Foundations of Internal Auditing | - IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control - Internal audit definition, purpose, and value |
| Independence and Objectivity | - Organizational independence - Individual objectivity and impairment |
| Proficiency and Due Professional Care | - Competence and skills requirements - Due professional care in engagements |
| Quality Assurance and Improvement Program (QAIP) | - Internal quality assessments - External quality assessments - Continuous improvement of internal audit function |
