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Updated: Sep 03, 2026
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| Certification Vendor: | The Institute of Internal Auditors (IIA) |
|---|---|
| Exam Name: | Essentials of Internal Auditing (Internal Audit Fundamentals) |
| Exam Number: | IIA-CIA-Part1 |
| Exam Price: | $310 USD (IIA members), $445 USD (non-members) |
| Related Certifications: | CIA Part 2 - Practice of Internal Auditing Internal Audit Practitioner (IAP) CIA Part 3 - Business Knowledge for Internal Auditing |
| Real Exam Qty: | 125 |
| Exam Format: | Multiple-choice questions |
| Passing Score: | 600 (scaled score, out of 750) |
| Available Languages: | English, French, Portuguese, Russian, Japanese, Korean, Italian, Mandarin (Simplified), Spanish, German |
| Exam Duration: | 150 minutes |
| Certificate Validity Period: | 3 years to complete all 3 parts; certification lifelong once earned |
| Recommended Training: | IIA Official Learning Resources |
| Exam Registration: | IIA Official Registration Pearson VUE Scheduling |
| Sample Questions: | IIA IIA-CIA-Part1日本語 Sample Questions |
| Exam Way: | Online proctored or onsite testing center (Pearson VUE) |
| Pre Condition: | No formal prerequisites for Part 1; full CIA certification requires education (4-year degree or equivalent) and relevant work experience |
| Official Syllabus URL: | https://www.theiia.org/en/certifications/cia/exam-content/ |
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Reference: https://na.theiia.org/certification/CIA-Certification/Pages/CIA-2013-Exam-Syllabus-Part-1.aspx
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.
| Section | Weight | Objectives |
|---|---|---|
| Foundations of Internal Auditing | 35% | - Quality assurance and improvement program
|
| Fraud Risks | 15% | - Fraud concepts and types
|
| Governance, Risk Management, and Control | 30% | - Governance frameworks and processes
|
| Ethics and Professionalism | 20% | - Professional conduct and due care
|
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