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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
| Section | Weight | Objectives |
|---|---|---|
| Fraud Risks | 15% | - Fraud risk assessment and prevention
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| Foundations of Internal Auditing | 35% | - Quality assurance and improvement program
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| Governance, Risk Management, and Control | 30% | - Governance frameworks and processes
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| Ethics and Professionalism | 20% | - IIA Code of Ethics
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根據 IIA 指南,下列哪一項關於 ISO 31000 的敘述是正確的?
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