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IIA-CIA-Part1 Exam Reference

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

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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: V. Governance, Risk Management, and Control (35%)35%- Describe the components of the internal control system
- Recognize and interpret ethics and compliance-related issues
- Interpret fundamental concepts of risk and the risk management process
- Describe the concept of organizational governance
- Examine the effectiveness of risk management
- Recognize the impact of organizational culture on the control environment
- Examine the effectiveness of the internal control system
- Describe corporate social responsibility
- Describe globally accepted risk management frameworks (COSO ERM, ISO 31000)
Topic 2: I. Foundations of Internal Auditing (15%)15%- Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles
- Demonstrate conformance with the IIA Code of Ethics
- Interpret the difference between assurance and consulting services
- Explain the requirements of an internal audit charter
Topic 3: II. Independence and Objectivity (15%)15%- Determine the type of impairment to independence and objectivity
- Assess and maintain individual objectivity
- Demonstrate individual objectivity
- Interpret organizational independence
Topic 4: III. Proficiency and Due Professional Care (18%)18%- Explain the importance of due professional care
- Explain the level of knowledge, skills, and competencies required
- Demonstrate proficiency and due professional care
- Explain the requirement for continuing professional development
Topic 5: 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 6: VI. Fraud Risks (10%)10%- Describe fraud risk and fraud prevention
- Explain the types of fraud
- Explain the auditor's role in fraud prevention and detection

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