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What are the IIA-CIA-Part1 Exam

  • The IIA has high requirements for certified internal auditors. He wants potential CIA clients to demonstrate all the skills and abilities necessary to fulfill current placement obligations. Therefore, the IIA established several requirements of the CIA. Additionally, many of these qualified internal auditor certifications are quite involved in the experience and evaluation needs.

  • The CIA is the only identified internal audit accreditation in the world, so it is the best way to interact with your internal accounting skills. Furthermore, the CIA is the only essential designation in the internal audit career and its value does not diminish from country to country.

  • No matter where you are in your profession, the CIA offers you even more career opportunities.

  • Everyone in the internal audit market recognizes what it takes to be a CIA, they will see it much more positively when you do. Their respect for you will certainly increase today, as will your confidence in your experience.

  • One of the most interesting elements of the CIA certification is the income of the certified internal auditor. As a CIA, you won't have to work for financial security alone. Rather, you can rejoice in financial success.

IIA IIA-CIA-Part1 中文 Exam Overview:

Certification Vendor:The Institute of Internal Auditors (IIA)
Exam Name:Essentials of Internal Auditing (Internal Audit Fundamentals)
Exam Number:IIA-CIA-Part1
Exam Price:$310 USD (IIA members), $445 USD (non-members)
Certificate Validity Period:3 years to complete all 3 parts; certification lifelong once earned
Available Languages:English, Spanish, Portuguese, Italian, Korean, Mandarin (Simplified), German, Russian, French, Japanese
Passing Score:600 (scaled score, out of 750)
Real Exam Qty:125
Exam Format:Multiple-choice questions
Related Certifications:CIA Part 3 - Business Knowledge for Internal Auditing
Internal Audit Practitioner (IAP)
CIA Part 2 - Practice of Internal Auditing
Exam Duration:150 minutes
Recommended Training:IIA Official Learning Resources
Exam Registration:IIA Official Registration
Pearson VUE Scheduling
Sample Questions:IIA IIA-CIA-Part1 中文 Sample Questions
Exam Way:Online proctored or onsite testing center (Pearson VUE)
Pre Condition:No formal prerequisites for Part 1; full CIA certification requires education (4-year degree or equivalent) and relevant work experience
Official Syllabus URL:https://www.theiia.org/en/certifications/cia/exam-content/

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

IIA IIA-CIA-Part1 中文 Exam Syllabus Topics:

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

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