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

Topic	Details
Topic 1	Determine if the internal audit activity is properly aligned to achieve organizational independence Promote continuing professional development
Topic 2	Recognize and mitigate impairments to independence and objectivity Process Mapping, Including Flowcharting
Topic 3	Conduct interviews as part of a preliminary survey of the engagement area Establish policies to promote objectivity
Topic 4	Promote quality assurance and improvement of the internal audit activity Develop and or procure necessary knowledge, skills and competencies collectively
Topic 5	Develop preliminary conclusions regarding controls Recognize the importance of organizational independence
Topic 6	Enhance individual competency through continuing professional development Abide by and promote compliance with The IIA Code of Ethics
Topic 7	Internal Control Framework Characteristics and Use Define purpose, authority, and responsibility of the internal audit activity

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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

Question #1

上級経営陣は、購買部門の監査において、内部監査部門に対し、必要に応じてポリシーの見直しと修正を要請しました。最高監査責任者がこの要請に応じる際に、最も重視すると思われる事項は以下のどれですか。

A. エンゲージメント範囲。
B. 内部監査の独立性。
C. 監査人の能力。
D. 監査人の客観性。

Reveal Solution Discussion 0

Correct Answer: B 🗳️