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IIA IIA-CIA-Part1日本語 Exam Overview:

Certification Vendor:IIA
Exam Name:Essentials of Internal Auditing
Exam Number:IIA-CIA-Part1
Available Languages:Korean, Arabic, Polish, Russian, Japanese, Portuguese, Turkish, French, Simplified Chinese, Spanish, German, English
Real Exam Qty:125
Exam Format:Multiple Choice
Exam Duration:150 minutes
Related Certifications:Certified Internal Auditor (CIA)
Certificate Validity Period:Lifetime
Passing Score:600 (Scaled score out of 750)
Exam Price:USD 310 - USD 445
Sample Questions:IIA IIA-CIA-Part1日本語 Sample Questions
Exam Way:Computer-based testing at Pearson VUE centers
Pre Condition:Candidates must hold a Bachelor's degree or higher from an accredited institution.
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/

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

  • Number of Questions: 125
  • Passing score: 600
  • 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

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:

  • 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.
  • 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:

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

For more information visit:

IIA-CIA-Part1 Exam Reference

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

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

SectionWeightObjectives
Topic 1: IV. Quality Assurance and Improvement Program (7%)7%- Explain the requirements of the internal and external assessments
- Describe the mandatory elements of the QAIP
Topic 2: VI. Fraud Risks (10%)10%- Describe fraud risk and fraud prevention
- Explain the auditor's role in fraud prevention and detection
- Explain the types of fraud
Topic 3: I. Foundations of Internal Auditing (15%)15%- Demonstrate conformance with the IIA Code of Ethics
- Explain the requirements of an internal audit charter
- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Interpret the difference between assurance and consulting services
Topic 4: III. Proficiency and Due Professional Care (18%)18%- Explain the importance of due professional care
- Explain the requirement for continuing professional development
- Explain the level of knowledge, skills, and competencies required
- Demonstrate proficiency and due professional care
Topic 5: V. Governance, Risk Management, and Control (35%)35%- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
- Examine the effectiveness of risk management
- Recognize and interpret ethics and compliance-related issues
- Examine the effectiveness of the internal control system
- Interpret fundamental concepts of risk and the risk management process
- Describe the components of the internal control system
- Recognize the impact of organizational culture on the control environment
- Describe the concept of organizational governance
- Describe corporate social responsibility
Topic 6: II. Independence and Objectivity (15%)15%- Determine the type of impairment to independence and objectivity
- Demonstrate individual objectivity
- Assess and maintain individual objectivity
- Interpret organizational independence

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

Question #1

適切に設計され、効果的に運用されている内部統制システムが軽減すべきリスクの種類を最もよく表しているのは次のうちどれですか?

  • A. 固有の、
  • B. 残差。
  • C. 制御可能。
  • D. いいえ。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #2

最高監査責任者 (CAE) は、年次監査計画で組織のクラウド ガバナンスの監査を外部委託することを決定しました。CAE がこの監査を外部委託するのはなぜですか?

  • A. 内部監査スタッフの習熟度の欠如。
  • B. しかるべき専門的ケアの欠如。
  • C. 監査計画の欠如。
  • D. 内部評価の欠如。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #3

次のうち、適切な専門的ケアの原則を最もよく表しているのはどれですか?

  • A. 内部監査人は、第三者に対して、彼らの作業が適切に監督されたことを示す保証を提供します。
  • B. 内部監査活動では、すべての監査作業の後、すべてのスタッフ メンバーの重要業績評価指標を使用します。
  • C. 内部監査員は、エンゲージメントの目的と範囲を理解していることを示しています。
  • D. 内部監査員は、スキルを向上させるためのトレーニングと開発に深く関与しています。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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Question #4

新しく採用された内部監査人がビジネス感覚の分野でさらなる教育を必要とする可能性が最も高いのは、次のどの状況ですか?

  • A. 彼女は、異なる業界で事業を展開する別の組織の内部監査部門から採用されました。
  • B. 彼女は以前、組織の外部監査チームに所属しており、今年度の財務監査に続いて内部監査活動に採用されました。
  • C. 彼女は、臨時監査員研修生として組織で 2 年間働いた後、正社員としての地位をオファーされました。
  • D. 彼女は同じ組織の管理会計部門から異動になりました。
Reveal Solution  Discussion  0

Correct Answer: A  🗳️

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Question #5

内部監査活動が、組織の新しい IT データ バックアップ プロセスの計画的な監査を実行するために必要な知識を持っていない場合の最善の行動方針は何ですか?

  • A. プランを保証契約からコンサルティング契約に変更します。
  • B. 監査業務を後日に延期します。
  • C. 契約責任者にデータ バックアップ トレーニングを提供します。
  • D. データ バックアップ プロセスに精通した常勤のスタッフ監査員を募集し、採用します。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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