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IIA-CIA-Part1: Essentials of Internal Auditing Exam is one of the three exams required to obtain the Certified Internal Auditor (CIA) certification. IIA-CIA-Part1-KR exam is designed to test the candidate's knowledge of the fundamental principles of internal auditing, including the role of internal auditors, the internal audit process, risk management, governance, and internal control. IIA-CIA-Part1-KR exam is suitable for individuals who are new to the internal audit profession, students studying internal auditing, and professionals seeking to enhance their knowledge and skills in this field.
IIA-CIA-Part1 exam covers a wide range of topics, including internal control and risk management, governance, ethics, and fraud risks. IIA-CIA-Part1-KR exam consists of 125 multiple-choice questions and candidates are given 2 hours and 30 minutes to complete it. To pass the exam, candidates must score 600 out of a possible 800 points. With a passing rate of around 40%, the IIA-CIA-Part1 exam is considered challenging and requires a significant amount of preparation and study time.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Korean Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: V. Governance, Risk Management, and Control (35%) | 35% | - Describe the concept of organizational governance - Describe the components of the internal control system - Examine the effectiveness of the internal control system - Examine the effectiveness of risk management - Interpret fundamental concepts of risk and the risk management process - Recognize and interpret ethics and compliance-related issues - Describe corporate social responsibility - Recognize the impact of organizational culture on the control environment - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) |
| Topic 2: IV. Quality Assurance and Improvement Program (7%) | 7% | - Describe the mandatory elements of the QAIP - Explain the requirements of the internal and external assessments |
| Topic 3: II. Independence and Objectivity (15%) | 15% | - Assess and maintain individual objectivity - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Demonstrate individual objectivity |
| Topic 4: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Explain the requirements of an internal audit charter |
| Topic 5: III. Proficiency and Due Professional Care (18%) | 18% | - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care |
| Topic 6: VI. Fraud Risks (10%) | 10% | - Describe fraud risk and fraud prevention - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud |
