Access The IIA's COVID-19 Resource Exchange and Newswire.
Search Advanced search
Certification CIA Certification CIA Exam Syllabus, Part 1
2019 CIA Exam Syllabus, Part 1 – Essentials of Internal
Auditing 125 questions l 2.5 Hours (150 minutes)
The revised CIA exam Part 1 is well aligned with The IIA’s International Professional Practices Framework (IPPF) and includes six domains covering the foundation of internal auditing; independence and objectivity; proficiency and due professional care; quality assurance and improvement programs; governance, risk management, and control; and fraud risk. Part One tests candidates’ knowledge, skills, and abilities related to the International Standards for the Professional Practice of Internal Auditing, particularly the Attribute Standards (series 1000, Candidates from the following countries must refer to their local IIA Institute web-site 1100, 1200, and 1300) as well as Performance Standard 2100. or contact their local representative for more information about local certification processes:
Domains Expand All Belgium Japan
Brazil Korea China Malaysia I. Foundations of Internal Auditing (15%) Chinese Taiwan Philippines Czech Republic Singapore France Thailand Cognitive Level Indonesia Turkey Italy UK/Ireland A Interpret The IIA's Mission of Internal Proficient The information contained on this website Audit, Definition of Internal Auditing, pertains to all other countries.
and Core Principles for the
Professional Practice of Internal Auditing, and the purpose, authority, and responsibility of the internal audit activity B Explain the requirements of an Basic internal audit charter (required components, board approval, communication of the charter, etc.) C Interpret the difference between Proficient assurance and consulting services provided by the internal audit activity D Demonstrate conformance with the Proficient IIA Code of Ethics
II. Independence and Objectivity (15%)
Cognitive Level
A Interpret organizational Basic
independence of the internal audit activity (importance of independence, functional reporting, etc.) B Identify whether the internal audit Basic activity has any impairments to its independence C Assess and maintain an individual Proficient internal auditor's objectivity, including determining whether an individual internal auditor has any impairments to his/her objectivity D Analyze policies that promote Proficient objectivity
https://global.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-1.aspx Page 1 of 4 CIA Exam Syllabus, Part 1 02/06/2020, 3(01 PM
III. Proficiency and Due Professional Care (18%)
Cognitive Level
A Recognize the knowledge, skills, Basic
and competencies required (whether developed or procured) to fulfill the responsibilities of the internal audit activity B Demonstrate the knowledge and Proficient competencies that an internal auditor needs to possess to perform his/her individual responsibilities, including technical skills and soft skills (communication skills, critical thinking, persuasion/negotiation and collaboration skills, etc.) C Demonstrate due professional care Proficient D Demonstrate an individual internal Proficient auditor's competency through continuing professional development
IV. Quality Assurance and Improvement Program (7%)
Cognitive Level A Describe the required elements of Basic the quality assurance and improvement program (internal assessments, external assessments, etc.) B Describe the requirement of Basic reporting the results of the quality assurance and improvement program to the board or other governing body C Identify appropriate disclosure of Basic conformance vs. nonconformance with The IIA’s International Standards for the Professional Practice of Internal Auditing
V. Governance, Risk Management, and Control (35%)
Cognitive Level A Describe the concept of Basic organizational governance B Recognize the impact of Basic organizational culture on the overall control environment and individual engagement risks and controls C Recognize and interpret the Basic organization's ethics and compliance-related issues, alleged violations, and dispositions D Describe corporate social Basic responsibility E Interpret fundamental concepts of Proficient risk and the risk management process F Describe globally accepted risk Basic management frameworks appropriate to the organization (COSO - ERM, ISO 31000, etc.) G Examine the effectiveness of risk Proficient management within processes and functions
https://global.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-1.aspx Page 2 of 4 CIA Exam Syllabus, Part 1 02/06/2020, 3(01 PM
H Recognize the appropriateness of Basic
the internal audit activity’s role in the organization's risk management process I Interpret internal control concepts Proficient and types of controls J Apply globally accepted internal Proficient control frameworks appropriate to the organization (COSO, etc.) K Examine the effectiveness and Proficient efficiency of internal controls
VI. Fraud Risks (10%)
Cognitive Level A Interpret fraud risks and types of Proficient frauds and determine whether fraud risks require special consideration when conducting an engagement B Evaluate the potential for occurrence Proficient of fraud (red flags, etc.) and how the organization detects and manages fraud risks C Recommend controls to prevent and Proficient detect fraud and education to improve the organization's fraud awareness D Recognize techniques and internal Basic audit roles related to forensic auditing (interview, investigation, testing, etc.)
Additional noteworthy elements related to the revised CIA Part One exam syllabus:
IPPF elements such as the Mission of Internal Audit and Core Principles for the Professional Practice of Internal Auditing are included. The syllabus features greater alignment with The IIA’s Attribute Standards. The exam covers the differences between assurance and consulting engagements. The exam covers appropriate disclosure of conformance vs. nonconformance with the Standards. The largest domain is “Governance, Risk Management, and Control,” which makes up 35%of the exam. A portion of the exam requires candidates to demonstrate a basic comprehension of concepts; another portion requires candidates to demonstrate proficiency in their knowledge, skills, and abilities.
CIA Part 1 Reference List
IPPF – Mission, Definition of Internal Auditing, Core Principles, Code of Ethics, Standards, Implementation Guides, and Practice Guides (including GTAGs), by The IIA Internal Auditing Assurance and Advisory Services, by Urton Anderson, Michael Head, and Sridhar Ramamoorti Sawyer's Guide for Internal Auditors, by Larry Sawyer Quality Assessment Manual, by The IIA Enterprise Risk Management Framework, by COSO Internal Control – Integrated Framework, by COSO The Global Internal Audit Competency Framework, by The IIA Position Paper “The Three Lines of Defense in Effective Risk Management and Control,” by The IIA Understanding Management, by Richard Daft and Dorothy Marcic Current textbooks on internal auditing and relevant topics
https://global.theiia.org/certification/CIA-Certification/Pages/CIA-2019-Exam-Syllabus-Part-1.aspx Page 3 of 4 CIA Exam Syllabus, Part 1 02/06/2020, 3(01 PM
Helpful Links Committees and Affiliate Leaders Join Our Community
Standards & International Visit Our Facebook Page Guidance Conference Bookstore Global Events Join Our LinkedIn Group CAE Resources About Internal Auditing Follow Us on Twitter Internal Audit Foundation About The IIA Visit Our Google+ Page Certification Languages
