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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

As we enter into such a competitive world, the hardest part of standing out from the crowd is that your skills are recognized then you will fit into the large and diverse workforce. The Internal Audit Fundamentals certification is the best proof of your ability. However, it's not easy for those work officers who has less free time to prepare such an exam, and people always feel fear of the unknown thing and cannot handle themselves with a sudden change. However, our IIA-CIA-Part1 exam questions can stand by your side. And we are determined to devote ourselves to serving you with the superior study materials. Here are some features of our products, you can understand in detail and make a choice.

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  • Quality Assurance and Improvement Program (7%)
  • Independence and Objectivity (15%)
  • Foundations of Internal Auditing (15%)
  • Governance, Risk Management, and Control (35%)
  • Fraud Risks (10%)
  • Proficiency and Due Professional Care (18%)

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IIA IIA-CIA-Part1 Exam Syllabus Topics:

SectionWeightObjectives
Governance, Risk Management, and Control30%- Internal control
  • 1. Types of controls and control activities
  • 2. Evaluating control effectiveness
  • 3. Control frameworks and components
- Governance frameworks and processes
  • 1. Governance models and best practices
  • 2. Roles of board, management, and internal audit
- Risk management
  • 1. Risk management frameworks (e.g., COSO, ISO 31000)
  • 2. Risk appetite, assessment, and response
  • 3. Internal audit role in risk management
Fraud Risks15%- Internal audit responsibilities regarding fraud
  • 1. Investigation procedures and reporting
  • 2. Detecting fraud indicators
- 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
Foundations of Internal Auditing35%- Quality assurance and improvement program
  • 1. Internal and external assessments
  • 2. Conformance with Standards
  • 3. Requirements and scope of QAIP
- 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. Definition, mission, and core principles
  • 2. Assurance vs. advisory services
  • 3. Internal audit charter requirements
Ethics and Professionalism20%- IIA Code of Ethics
  • 1. Rules of conduct and application
  • 2. Principles: integrity, objectivity, confidentiality, competency
- Professional conduct and due care
  • 1. Due professional care in engagements
  • 2. Competence and continuing professional development

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