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IIA-CIA-Part1 Certification Exam is a computer-based exam that comprises of 125 multiple-choice questions. IIA-CIA-Part1 exam covers four domains: Foundations of Internal Auditing, Independence and Objectivity, Proficiency and Due Professional Care, and Quality Assurance and Improvement Program. IIA-CIA-Part1 exam duration is 2 hours and 30 minutes, and candidates are required to score a minimum of 600 out of 800 to pass the exam.
IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized certification for professionals who want to validate their knowledge and skills in the field of internal auditing. IIA-CIA-Part1 exam is designed to test the candidate's understanding of the fundamental principles and concepts of internal auditing and their ability to apply them in the workplace.
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The IIA IIA-CIA-Part1 exam is offered by the Institute of Internal Auditors (IIA), which is the global professional association and standard-setting body for internal auditors. Passing the IIA-CIA-Part1 exam demonstrates that the candidate has a strong foundation in the essential concepts of internal auditing and is competent in applying those concepts in real-world scenarios.
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The IIA IIA-CIA-Part1 exam is administered by the Institute of Internal Auditors (IIA), which is the leading professional organization for internal auditors worldwide. The IIA-CIA-Part1 exam is the first part of a three-part certification program that is designed to prepare candidates to become Certified Internal Auditors (CIA).
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: V. Governance, Risk Management, and Control (35%) | 35% | - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe the concept of organizational governance - Interpret fundamental concepts of risk and the risk management process - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of risk management - Examine the effectiveness of the internal control system |
| Topic 2: II. Independence and Objectivity (15%) | 15% | - Determine the type of impairment to independence and objectivity - Interpret organizational independence - Assess and maintain individual objectivity - Demonstrate individual objectivity |
| Topic 3: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| 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: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care |
| Topic 6: I. Foundations of Internal Auditing (15%) | 15% | - 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 - Demonstrate conformance with the IIA Code of Ethics |
