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The IIA provides two main global certifications: Certified Internal Auditor (CIA) and Certification in Risk Management Assurance (CRMA). The CIA is the first accreditation and classification for internal auditors that the IIA suggests that all internal auditors pursue and have. The CIA not only shows your credibility as an internal audit expert, but it also gives you a competitive advantage over your peers. The CIA is a three-part exam that covers the understanding, skills, and abilities required by today's internal listeners.

As a professional accountant or auditor seeking to energize your profession, you may have considered earning an audit certification. But you have several options for qualifying in accounting, so which one should you choose? if you intend to go down the path of an internal auditor, after that, Certified Internal Auditor (CIA) is the certification for you.

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

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

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IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Fraud Risks15%- Fraud concepts and types
  • 1. Fraud triangle and fraud risk factors
  • 2. Asset misappropriation, corruption, financial statement fraud
- Fraud risk assessment and prevention
  • 1. Preventive and detective controls
  • 2. Identifying and prioritizing fraud risks
- Internal audit responsibilities regarding fraud
  • 1. Detecting fraud indicators
  • 2. Investigation procedures and reporting
Topic 2: Governance, Risk Management, and Control30%- Internal control
  • 1. Evaluating control effectiveness
  • 2. Control frameworks and components
  • 3. Types of controls and control activities
- Risk management
  • 1. Risk appetite, assessment, and response
  • 2. Risk management frameworks (e.g., COSO, ISO 31000)
  • 3. Internal audit role in risk management
- Governance frameworks and processes
  • 1. Roles of board, management, and internal audit
  • 2. Governance models and best practices
Topic 3: Foundations of Internal Auditing35%- 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. Organizational independence and reporting lines
  • 3. Individual objectivity and safeguards
- Quality assurance and improvement program
  • 1. Conformance with Standards
  • 2. Internal and external assessments
  • 3. Requirements and scope of QAIP
Topic 4: Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Principles: integrity, objectivity, confidentiality, competency
  • 2. Rules of conduct and application
- Professional conduct and due care
  • 1. Competence and continuing professional development
  • 2. Due professional care in engagements

IIA Internal Audit Fundamentals (IIA-CIA-Part1中文版) Sample Questions:

內部稽核師採取的下列哪一項行動與決定控制措施的有效性最相關?

  • A. 主持一場有關內部控制的研討會並向觀眾提供大量範例。
  • B. 以內部協調員身分參加詐欺風險評估會議。
  • C. 將原料倉庫突擊庫存盤點。
  • D. 定期向高階管理層發送有關新的控制相關法規的書面更新。
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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下列哪一種做法通常對於保護內部稽核客觀性最有效?

  • A. 確保在工作底稿中定期記錄審核員的技能和經驗。
  • B. 禁止審核員接受審核客戶或潛在客戶的禮物。
  • C. 績效評估很大程度上是基於顧客滿意度調查。
  • D. 確保審計師在營運和內部稽核職責之間取得平衡。
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

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內部稽核師已完成鑑證業務 下列哪一項關於該業務的說法最可能是正確的?

  • A. 在審計計畫期間,審計師向客戶提供了其協議的業務範圍
  • B. 客戶要求審查新的薪資系統,以提高系統的安全性
  • C. 本次合作的結果包含在一份書面報告中,該報告已發給請求本次合作的客戶
  • D. 在審計計劃期間,審計員確定業務範圍將包括對工資記錄的安全性和隱私性的審查
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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一旦識別出組織的風險,下一步應該採取什麼措施來確保正確分配資源來管理這些風險?

  • A. 必須建立風險範圍。
  • B. 風險因應措施必須保持一致。
  • C. 必須選擇風險因應措施。
  • D. 必須評估風險。
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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內部稽核師認為內部稽核活動的獨立性受到損害。內部稽核師應先採取下列哪一項行動?

  • A. 決定損傷的影響程度
  • B. 向高階管理層報告減損情況
  • C. 確定揭露損害的最佳方法。
  • D. 與審計經理討論損害情況
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

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