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• Foundations of Internal Auditing (15%)
• Governance, Risk Management, and Control (35%)
• Independence and Objectivity (15%)
• Proficiency and Due Professional Care (18%)
• Quality Assurance and Improvement Program (7%)
• Fraud Risks (10%)

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

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