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IIA-CIA-Part1 exam consists of 125 multiple-choice questions and has a duration of two hours and forty-five minutes. IIA-CIA-Part1 exam is computer-based and is administered at Pearson VUE testing centers worldwide. IIA-CIA-Part1 exam content is based on the International Professional Practices Framework (IPPF) and covers topics such as internal control and risk management, governance, fraud risks and controls, and the role of internal audit in the organization. Passing the exam requires a minimum score of 600 on a scale of 250-750.
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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 of three exams required to become a Certified Internal Auditor (CIA), which is a globally recognized certification for internal auditors. The IIA-CIA-Part1 exam covers the fundamental principles of internal auditing and is designed to test the knowledge and skills necessary for a successful career in internal auditing.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Interpret fundamental concepts of risk and the risk management process - Recognize the impact of organizational culture on the control environment - Describe the concept of organizational governance - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Describe corporate social responsibility - Examine the effectiveness of risk management - Describe the components of the internal control system - Recognize and interpret ethics and compliance-related issues |
| Topic 2: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| 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: II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence - Demonstrate individual objectivity |
| Topic 6: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Explain the level of knowledge, skills, and competencies required - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development |
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