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

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To prepare for the IIA-CIA-Part1 exam, candidates should have a strong foundation in accounting, finance, and business law. They should also have experience in internal auditing or related fields. Candidates can prepare for the exam by studying the IIA's Essential of Internal Auditing book, which is the primary reference for the exam. They can also take practice exams and attend review courses offered by the IIA or other training providers.

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