Exam Name: Certified Internal Auditor - Part 1 - Internal Audit Basics
Certification Provider: IIA
Corresponding Certification: IIA Certification
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IIA IIA-CIA-Part1-3P-CHS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Quality Assurance and Improvement Program | - Elements of QAIP - Conformance vs nonconformance with standards - Reporting QAIP results |
| Topic 2: Fraud Risks | - Fraud risk identification and evaluation - Internal audit's role in fraud awareness - Controls to prevent and detect fraud |
| Topic 3: Proficiency and Due Professional Care | - Knowledge, skills, and competencies of internal auditors - Professional development and competency requirements - Due professional care demonstration |
| Topic 4: Foundations of Internal Auditing | - Purpose and role of internal audit - Assurance vs advisory services - Internal audit charter and mandate |
| Topic 5: Governance, Risk Management, and Control | - Risk management fundamentals - Internal control frameworks (e.g., COSO) - Organizational governance concepts |
| Topic 6: Independence and Objectivity | - Organizational independence of internal audit activity - Individual objectivity and impairment assessment - Policies promoting objectivity |
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