Internal Audit Fundamentals (IIA-CIA-Part1日本語版): IIA-CIA-Part1 Exam
"Internal Audit Fundamentals (IIA-CIA-Part1日本語版)", also known as IIA-CIA-Part1 exam, is a IIA Certification. With the complete collection of questions and answers, PrepPDF has assembled to take you through 890 Q&As to your IIA-CIA-Part1 Exam preparation. In the IIA-CIA-Part1 exam resources, you will cover every field and category in Certified Internal Certification helping to ready you for your successful IIA Certification.
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- Exam Code: IIA-CIA-Part1
- Exam Name: Internal Audit Fundamentals (IIA-CIA-Part1日本語版)
- Certification Provider: IIA
- Corresponding Certification: Certified Internal
- Updated: Oct 28, 2026
- No. of Questions: 890 Questions & Answers with Testing Engine
- Download Limit: Unlimited
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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:
- 3 levels A or higher or comparable (plus two years of internal audit experience) ACCA credentials.
- 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.
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).
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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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:
- Proficiency and Due Professional Care (18%)
- Foundations of Internal Auditing (15%)
- Governance, Risk Management, and Control (35%)
- Fraud Risks (10%)
- Independence and Objectivity (15%)
- Quality Assurance and Improvement Program (7%)
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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Topic 2: Foundations of Internal Auditing | - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control |
| Topic 3: Quality Assurance and Improvement Program (QAIP) | - Internal quality assessments - Continuous improvement of internal audit function - External quality assessments |
| Topic 4: Proficiency and Due Professional Care | - Competence and skills requirements - Due professional care in engagements |
IIA Internal Audit Fundamentals (IIA-CIA-Part1日本語版) Sample Questions:
投資ポートフォリオに関するリスク選好ステートメントの最良の例はどれですか?
- A. 当社は米ドル通貨エクスポージャーの 95% と欧州通貨エクスポージャーの 100% をヘッジします。
- B. 1,000 万 S を超えるすべての信用損失と 2,000 万 S を超えるすべての市場価値損失をリスク委員会に報告します。
- C. 2,000 万ポンドを超える投資については CEO の承認を、5,000 万ドルを超える投資については取締役会の承認を要求します。
- D. 当社は投資収益の変動性に対して中程度の許容度を持っており、リスクの目標値は S5,000 万です。
Correct Answer: D 🗳️
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昨年、内部監査人がコンサルティング業務を実施し、調達部門における経営陣の統制設計を支援しました。最高監査責任者(CDO)は、今年度、調達部門における内部統制システムの適切性に関する保証業務をどのように計画すべきでしょうか?
- A. 監査業務を同じ内部監査人に割り当てることで、調達機能に関する監査人の知識を活用する。
- B. 社内の別の内部監査員に業務を割り当てる
- C. 管理策が設計されてから十分な時間が経過していることを確認するために、契約を翌年に延期する
- D. 独立性を確保するために業務をアウトソーシングする
Correct Answer: B 🗳️
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どの管理策が不正行為を防止するためのものですか?
- A. 組織全体に対する定期的なプレゼンテーションを実施し、不正に対する耐性文化を高める。
- B. 不正行為を匿名で通報するための内部告発ホットライン。
- C. 経営陣が承認した例外事項を、委任された権限との整合性を確認するためにレビューする。
- D. 重要な勘定科目と総勘定元帳の年末調整。
Correct Answer: A 🗳️
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リスク管理フレームワークを実装する際の主な目的を説明しているのは、次のうちどれですか?
- A. コーポレート・ガバナンス基準を強化する。
- B. 戦略達成に対する組織の自信を高める。
- C. 事業拡大に伴う計画黒字化。
- D. ビジネスのリスクと不確実性を排除するため。
Correct Answer: B 🗳️
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IIA の倫理規定によれば、次の記述のうち正しいものはどれですか?
- A. 内部監査人が、経営陣が関連情報を隠していることを知った後、監査業務の範囲を制限する場合、その監査人は誠実であることを示しています。
- B. 監査クライアントが実施した作業は不要かつ冗長であると主張しているにもかかわらず、内部監査人が監査業務を継続する場合、監査人は能力を実証していないことになります。
- C. 内部監査人が組織の海外子会社の従業員が受けた待遇に同意できず、その問題を浮き彫りにするために監査プログラムを変更すると、客観性を示すことができなくなります。
- D. 内部監査人が規制当局に必要な情報を公開し、組織に罰金や罰則による大きな損失をもたらした場合、価値を付加できていないことになります。
Correct Answer: C 🗳️
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