Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics
Certification Provider: IIA
Corresponding Certification: IIA Certification
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Instant Download IIA : IIA-CIA-Part1-3P-CHS Questions & Answers as PDF & Test Engine
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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Governance, Risk Management, and Control | - Organizational governance concepts - Internal control frameworks (e.g., COSO) - Risk management fundamentals |
| Independence and Objectivity | - Policies promoting objectivity - Individual objectivity and impairment assessment - Organizational independence of internal audit activity |
| Proficiency and Due Professional Care | - Professional development and competency requirements - Due professional care demonstration - Knowledge, skills, and competencies of internal auditors |
| Foundations of Internal Auditing | - Internal audit charter and mandate - Purpose and role of internal audit - Assurance vs advisory services |
| Fraud Risks | - Internal audit's role in fraud awareness - Controls to prevent and detect fraud - Fraud risk identification and evaluation |
| Quality Assurance and Improvement Program | - Reporting QAIP results - Elements of QAIP - Conformance vs nonconformance with standards |
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