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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a valuable credential for professionals in the field of internal auditing. It demonstrates the candidate's knowledge and skills in the fundamental principles and concepts of internal auditing and is recognized globally as a mark of excellence in the profession.

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

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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Internal Audit Fundamentals (IIA-CIA-Part1 Korean Version) certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).

IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

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

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