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- Independence and Objectivity (15%)
- Fraud Risks (10%)
- Proficiency and Due Professional Care (18%)
- Foundations of Internal Auditing (15%)
- Governance, Risk Management, and Control (35%)
- Quality Assurance and Improvement Program (7%)
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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