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IIA IIA-CIA-Part1-3P Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Independence and Objectivity15%- Organizational and individual objectivity
  • 1. Assessing and maintaining objectivity
  • 2. Independence concepts
Topic 2: Proficiency and Due Professional Care18%- Knowledge, skills and professional care
  • 1. Due professional care application
  • 2. Competency requirements
Topic 3: Foundations of Internal Auditing15%- Internal audit purpose, mission and principles
  • 1. IIA mission and definition of internal auditing
  • 2. Internal audit charter and requirements
Topic 4: Fraud Risks10%- Fraud risk considerations
  • 1. Detecting and evaluating fraud risks
  • 2. Controls to prevent and detect fraud
Topic 5: Governance, Risk Management and Control35%- Governance and risk concepts
  • 1. Risk management frameworks and internal control basics
  • 2. Organizational governance and culture
Topic 6: Quality Assurance and Improvement Program7%- QAIP fundamentals
  • 1. Quality assurance components
  • 2. Reporting QAIP results

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