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IIA IIA-CIA-Part1 Exam Overview:
| Certification Vendor: | IIA |
| Exam Name: | Essentials of Internal Auditing |
| Exam Number: | IIA-CIA-Part1 |
| Exam Format: | Multiple Choice |
| Related Certifications: | Certified Internal Auditor (CIA) |
| Certificate Validity Period: | Lifetime |
| Exam Price: | USD 310 - USD 445 |
| Exam Duration: | 150 minutes |
| Passing Score: | 600 (Scaled score out of 750) |
| Available Languages: | English, Arabic, Simplified Chinese, French, German, Japanese, Korean, Polish, Portuguese, Russian, Spanish, Turkish |
| Real Exam Qty: | 125 |
| Sample Questions: | IIA IIA-CIA-Part1 Sample Questions |
| Exam Way: | Computer-based testing at Pearson VUE centers |
| Pre Condition: | Candidates must hold a Bachelor's degree or higher from an accredited institution. |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-prep-resources/exam-syllabus/exam-syllabus-part-1/ |
IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized certification offered by the Institute of Internal Auditors (IIA). Internal Audit Fundamentals certification exam is designed to assess the competence and knowledge of internal auditors in the essential principles, concepts, and practices of internal auditing. IIA-CIA-Part1 exam covers a wide range of topics, including internal control and risk management, governance and business ethics, and fraud risks and controls.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA-CIA-Part1 (Essentials of Internal Auditing) exam is a certification program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1 exam is designed to test the fundamental knowledge and skills of internal auditors in order to ensure that they are qualified to carry out their roles and responsibilities effectively. The IIA-CIA-Part1 exam is the first part of the CIA (Certified Internal Auditor) certification program and is a crucial step towards achieving certification.
IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| 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 |
| VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the types of fraud - Explain the auditor's role in fraud prevention and detection |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Examine the effectiveness of the internal control system - Interpret fundamental concepts of risk and the risk management process - Examine the effectiveness of risk management - Describe the concept of organizational governance - Recognize and interpret ethics and compliance-related issues - Recognize the impact of organizational culture on the control environment - Describe the components of the internal control system |
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