IIA-CIA-Part1 exam, also known as the Essentials of Internal Auditing, is a certification exam offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is the first part of the Certified Internal Auditor (CIA) certification program and is designed to assess a candidate's understanding of the fundamental principles of internal auditing. Passing IIA-CIA-Part1 exam is a crucial step towards obtaining the CIA certification, which is recognized globally as the standard of excellence for internal auditors.
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IIA-CIA-Part1 certification exam covers a wide range of topics that are essential for internal auditors to know. These topics include governance, risk management, and control, as well as the internal audit process. IIA-CIA-Part1 exam is designed to test the candidate's understanding of these topics and their ability to apply them in real-world situations. IIA-CIA-Part1 exam is computer-based and consists of 125 multiple-choice questions that must be answered within two hours and 30 minutes.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Interpret organizational independence - Demonstrate individual objectivity - Determine the type of impairment to independence and objectivity |
| Topic 2: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care |
| Topic 3: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| Topic 4: VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud |
| Topic 5: V. Governance, Risk Management, and Control (35%) | 35% | - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Describe the components of the internal control system - Examine the effectiveness of risk management - Describe the concept of organizational governance - Interpret fundamental concepts of risk and the risk management process |
| Topic 6: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Interpret the difference between assurance and consulting services |
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