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The International Institute of Internal Auditors (IIA) is a professional organization that provides certification programs for internal auditors around the world. One of its most popular certification exams is the IIA-CIA-Part3, which focuses on business knowledge for internal auditing. IIA-CIA-Part3-JPN exam is designed to test the candidate's understanding of business concepts and their ability to apply them in an internal audit context.

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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-3.aspx

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