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IIA-CIA-Part1 Exam Reference

IIA IIA-CIA-Part1 Exam Syllabus Topics:

TopicDetails
Topic 1
  • Determine if the internal audit activity is properly aligned to achieve organizational independence
  • Promote continuing professional development
Topic 2
  • Conduct interviews as part of a preliminary survey of the engagement area
  • Establish policies to promote objectivity
Topic 3
  • Recognize and mitigate impairments to independence and objectivity
  • Process Mapping, Including Flowcharting
Topic 4
  • Develop and implement an organization-wide risk and control framework
  • Understand the knowledge, skills, and competencies that an internal auditor needs to possess
Topic 5
  • Determine if the required knowledge, skills, and competencies are available
  • Maintain independence and objectivity
Topic 6
  • Promote quality assurance and improvement of the internal audit activity
  • Develop and
  • or procure necessary knowledge, skills and competencies collectively
Topic 7
  • Internal Control Framework Characteristics and Use
  • Define purpose, authority, and responsibility of the internal audit activity
Topic 8
  • Enhance individual competency through continuing professional development
  • Abide by and promote compliance with The IIA Code of Ethics

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

What is IIA-CIA-Part1 Exam

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.

Aspects of the IPPF are included such as the purpose of internal auditing and the basics of expert internal auditing technique. The program offers a higher rating with the IIA performance standards. The test covers the distinctions between obtaining and seeking advice from compromises. The review is about the appropriate disclosure of consistency with respect to non-conformance to specifications. The most important area is “Threat Governance, Management and Control”, which represents 35% of the audit. Part of the exam requires candidates to demonstrate a basic understanding of the concepts; another section requires candidates to demonstrate mastery of their knowledge, skills, and abilities.

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