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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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What are the IIA-CIA-Part1 Exam
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.
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.
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.
No matter where you are in your profession, the CIA offers you even more career opportunities.
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.
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IIA IIA-CIA-Part1 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: II. Independence and Objectivity (15%) | 15% | - Demonstrate individual objectivity - Assess and maintain individual objectivity - Determine the type of impairment to independence and objectivity - Interpret organizational independence |
| Topic 2: V. Governance, Risk Management, and Control (35%) | 35% | - Describe the components of the internal control system - Examine the effectiveness of risk management - Describe the concept of organizational governance - Describe corporate social responsibility - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize the impact of organizational culture on the control environment - Interpret fundamental concepts of risk and the risk management process |
| Topic 3: I. Foundations of Internal Auditing (15%) | 15% | - Demonstrate conformance with the IIA Code of Ethics - Interpret the difference between assurance and consulting services - Explain the requirements of an internal audit charter - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles |
| Topic 4: 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 5: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the requirement for continuing professional development |
| Topic 6: VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Describe fraud risk and fraud prevention - Explain the types of fraud |
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