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IIA-CIA-Part1 (Essentials of Internal Auditing) Certification Exam is a globally recognized professional certification offered by the Institute of Internal Auditors (IIA). Internal Audit Fundamentals certification exam is designed to test the candidate's knowledge and understanding of the essential principles and practices of internal auditing. Internal Audit Fundamentals certification is an entry-level certification and is the first step towards becoming a Certified Internal Auditor (CIA).
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The IIA IIA-CIA-Part1 exam is offered by the Institute of Internal Auditors (IIA), which is the global professional association and standard-setting body for internal auditors. Passing the IIA-CIA-Part1 exam demonstrates that the candidate has a strong foundation in the essential concepts of internal auditing and is competent in applying those concepts in real-world scenarios.
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Foundations of Internal Auditing | - Internal audit definition, purpose, and value - IIA Standards and Code of Ethics overview - Internal audit role in governance, risk, and control |
| Topic 2: Quality Assurance and Improvement Program (QAIP) | - Continuous improvement of internal audit function - External quality assessments - Internal quality assessments |
| Topic 3: Independence and Objectivity | - Individual objectivity and impairment - Organizational independence |
| Topic 4: Proficiency and Due Professional Care | - Competence and skills requirements - Due professional care in engagements |
