Duration, language, and format of IIA-CIA-Part1 Exam

Number of Questions: 125
Length of examination: 150 mins
Format: Multiple choices, multiple answers
Passing score: 600
Language: Arabic, Chinese Simplified, Chinese Traditional, Czech, English, French, German, Hebrew, Indonesian, Italian, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Thai, and Turkish

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Registration steps of IIA-CIA-Part1 Exam

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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
Foundations of Internal Auditing	35%	- Quality assurance and improvement program 1. Conformance with Standards 2. Internal and external assessments 3. Requirements and scope of QAIP - Purpose, authority, and responsibility of internal auditing 1. Assurance vs. advisory services 2. Definition, mission, and core principles 3. Internal audit charter requirements - Independence and objectivity 1. Impairments to independence/objectivity 2. Individual objectivity and safeguards 3. Organizational independence and reporting lines
Governance, Risk Management, and Control	30%	- Risk management 1. Risk management frameworks (e.g., COSO, ISO 31000) 2. Risk appetite, assessment, and response 3. Internal audit role in risk management - Internal control 1. Types of controls and control activities 2. Evaluating control effectiveness 3. Control frameworks and components - Governance frameworks and processes 1. Governance models and best practices 2. Roles of board, management, and internal audit
Ethics and Professionalism	20%	- Professional conduct and due care 1. Competence and continuing professional development 2. Due professional care in engagements - IIA Code of Ethics 1. Principles: integrity, objectivity, confidentiality, competency 2. Rules of conduct and application
Fraud Risks	15%	- Fraud concepts and types 1. Asset misappropriation, corruption, financial statement fraud 2. Fraud triangle and fraud risk factors - Internal audit responsibilities regarding fraud 1. Detecting fraud indicators 2. Investigation procedures and reporting - Fraud risk assessment and prevention 1. Identifying and prioritizing fraud risks 2. Preventive and detective controls

IIA Internal Audit Fundamentals : IIA-CIA-Part1

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