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IIA-CIA-Part1 (Essentials of Internal Auditing) exam is a certification program offered by the Institute of Internal Auditors (IIA). IIA-CIA-Part1-KR 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.

Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx

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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-KR 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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IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:

SectionWeightObjectives
Fraud Risks15%- Fraud risk assessment and prevention
  • 1. Identifying and prioritizing fraud risks
  • 2. Preventive and detective controls
- Fraud concepts and types
  • 1. Asset misappropriation, corruption, financial statement fraud
  • 2. Fraud triangle and fraud risk factors
- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
Foundations of Internal Auditing35%- Purpose, authority, and responsibility of internal auditing
  • 1. Definition, mission, and core principles
  • 2. Internal audit charter requirements
  • 3. Assurance vs. advisory services
- Independence and objectivity
  • 1. Organizational independence and reporting lines
  • 2. Individual objectivity and safeguards
  • 3. Impairments to independence/objectivity
- Quality assurance and improvement program
  • 1. Requirements and scope of QAIP
  • 2. Internal and external assessments
  • 3. Conformance with Standards
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development
Governance, Risk Management, and Control30%- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Internal audit role in risk management
  • 3. Risk management frameworks (e.g., COSO, ISO 31000)
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Internal control
  • 1. Control frameworks and components
  • 2. Types of controls and control activities
  • 3. Evaluating control effectiveness

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