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- Fraud Risks (10%)
- Proficiency and Due Professional Care (18%)
- Foundations of Internal Auditing (15%)
- Quality Assurance and Improvement Program (7%)
- Independence and Objectivity (15%)
- Governance, Risk Management, and Control (35%)
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks | 15% | - Fraud risk assessment and prevention
|
| Ethics and Professionalism | 20% | - IIA Code of Ethics
|
| Foundations of Internal Auditing | 35% | - Purpose, authority, and responsibility of internal auditing
|
| Governance, Risk Management, and Control | 30% | - Internal control
|
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