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- Foundations of Internal Auditing (15%)
- Proficiency and Due Professional Care (18%)
- Governance, Risk Management, and Control (35%)
- Independence and Objectivity (15%)
- Fraud Risks (10%)
- Quality Assurance and Improvement Program (7%)
Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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.
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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.
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.
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IIA IIA-CIA-Part1日本語 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| VI. Fraud Risks (10%) | 10% | - Explain the auditor's role in fraud prevention and detection - Explain the types of fraud - Describe fraud risk and fraud prevention |
| III. Proficiency and Due Professional Care (18%) | 18% | - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care - Demonstrate proficiency and due professional care - Explain the requirement for continuing professional development |
| 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 |
| I. Foundations of Internal Auditing (15%) | 15% | - Interpret the difference between assurance and consulting services - Interpret The IIA's Mission of Internal Audit, Definition of Internal Auditing, and Core Principles - Demonstrate conformance with the IIA Code of Ethics - Explain the requirements of an internal audit charter |
| IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| V. Governance, Risk Management, and Control (35%) | 35% | - Describe the concept of organizational governance - Examine the effectiveness of risk management - Describe the components of the internal control system - Interpret fundamental concepts of risk and the risk management process - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Recognize and interpret ethics and compliance-related issues - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Describe corporate social responsibility |
