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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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The revised CIA Part 1 exam is well aligned with the IIA's International Specialized Practice Framework (IPPF) and also includes 6 areas that cover the fundamentals of internal accounting; autonomy and neutrality; efficacy and appropriate specialized treatment; quality assurance and renewal programs; governance, threat tracking and even control; and even the threat of fraud. The first part examines the understanding, skills and also the capabilities of the perspectives associated with the International Specifications for Household Accounting Specialized Technique, in particular the characteristic standards (1000, 1100, 1200 and 1300 series), as well as the criteria performance 2100.
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IIA IIA-CIA-Part1 Deutsch Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: I. Foundations of Internal Auditing (15%) | 15% | - Explain the requirements of an internal audit charter - 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 |
| Topic 2: IV. Quality Assurance and Improvement Program (7%) | 7% | - Explain the requirements of the internal and external assessments - Describe the mandatory elements of the QAIP |
| Topic 3: II. Independence and Objectivity (15%) | 15% | - Interpret organizational independence - Determine the type of impairment to independence and objectivity - Assess and maintain individual objectivity - Demonstrate individual objectivity |
| Topic 4: V. Governance, Risk Management, and Control (35%) | 35% | - Describe corporate social responsibility - Describe globally accepted risk management frameworks (COSO ERM, ISO 31000) - Interpret fundamental concepts of risk and the risk management process - Recognize and interpret ethics and compliance-related issues - Describe the concept of organizational governance - Examine the effectiveness of the internal control system - Recognize the impact of organizational culture on the control environment - Examine the effectiveness of risk management - Describe the components of the internal control system |
| Topic 5: III. Proficiency and Due Professional Care (18%) | 18% | - Explain the requirement for continuing professional development - Demonstrate proficiency and due professional care - Explain the level of knowledge, skills, and competencies required - Explain the importance of due professional care |
| Topic 6: 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 |
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